SUMAYASA, I Kadek Agus; TANTRA, I Gusti Lanang Putu; JUNIARIANI, Ni Made Rai; KARTANA, I Wayan; AMLAYASA, A.A Bagus. The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable. International Journal of Entrepreneurship and Business  Management , [S. l.], v. 5, n. 2, p. 219–236, 2026. DOI: 10.54099/ijebm.v5i2.1943. Disponível em: https://journal.adpebi.com/index.php/IJEBM/article/view/1943. Acesso em: 31 aug. 2026.