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F. Kiswanto

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Open access Oct 2026

The Effect of Accounting Understanding, Accounting System Utilization, Internal Audit, and Internal Control System on The Quality of Hospital Financial Statements: A Study at PT XYZ

This study investigates the impact of accounting comprehension, the accounting systems utilization, internal audit, and internal control systems on the quality of financial statements at PT XYZ, a state-owned enterprise managing four hospitals and five clinics in East Java. A quantitative research design with an associ...

F. Kiswanto · 0 citations

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