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S. B. Hermanto

1 paper indexed here

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Review Open access Aug 2026

Determinants of the Quality of Government Financial Reports with the Internal Control System as a Moderator

This study examined the effects of the Local Government Financial Accounting System and Human Resource Competence on the quality of Regional Government Financial Reports and assessed whether the Internal Control System moderated these relationships. The population comprised 26 Regional Apparatus Organisations within th...

Rizki Artya Rahma Putri, Titik Mildawati, S. B. Hermanto · 0 citations

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