Nauli sherly, Daito A. The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government). DIJEFA [Internet]. 2024 Aug. 7 [cited 2026 Jul. 18];5(3):1854-60. Available from: https://www.dinastipub.org/DIJEFA/article/view/3128