JAMALUDDIN; MUTTAQIM, H. The Effects of Human Resource Competencies, Internal Controls, and Accrual Accounting on Financial Report Quality. Jurnal Ilmiah Manajemen Kesatuan, [S. l.], v. 13, n. 4, p. 2757–2768, 2025. DOI: 10.37641/jimkes.v13i4.3405. Disponível em: https://jurnal.ibik.ac.id/index.php/jimkes/article/view/3405. Acesso em: 11 jul. 2026.