Sijabat MO, Virandi RR. PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN. jcm [Internet]. 2023Feb.24 [cited 2026Apr.29];3(3):678-86. Available from: https://www.ojs.cahayamandalika.com/index.php/jcm/article/view/1383