Sumayasa, I Kadek Agus, I Gusti Lanang Putu Tantra, Ni Made Rai Juniariani, I Wayan Kartana, and A.A Bagus Amlayasa. “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 5, no. 2 (August 30, 2026): 219–236. Accessed August 31, 2026. https://journal.adpebi.com/index.php/IJEBM/article/view/1943.