Yamin NY, Lawaidjo MR, . R. Moderation of Human Resource Competencies in Quality of Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Control Environment. JoE [Internet]. 2025Jan.20 [cited 2026Jun.11];4(1):1539 -. Available from: http://www.ecohumanism.co.uk/joe/ecohumanism/article/view/5968