PUTRI, Asyafiah; H. SIMANJUNTAK, Binsar. THE MODERATING ROLE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM ON FACTORS INFLUENCING THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS . Akurasi : Jurnal Studi Akuntansi dan Keuangan, [S. l.], v. 6, n. 1, p. 181–198, 2023. DOI: 10.29303/akurasi.v6i1.356. Disponível em: https://akurasi.unram.ac.id/index.php/akurasi/article/view/356. Acesso em: 22 sep. 2025.