Putri, Asyafiah, and Binsar H. Simanjuntak. “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, vol. 6, no. 1, June 2023, pp. 181-98, doi:10.29303/akurasi.v6i1.356.