LAKA, Marta Dea Lu Mapa Wasa; ASYIK, Nur Fadjrih; MILDAWATI, Titik. The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 9, n. 2, p. 355–367, 2025. DOI: 10.36555/jasa.v9i2.2875. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/2875. Acesso em: 18 mar. 2026.