Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, Dan Pera…

ABSTRACT This study aims to analyze the effect of human resource competence, internal control systems, and the role of internal audit on the quality of local government financial reports in Rokan Hilir Regency with organizational commitment as moderation. This study uses a quantitative approach. The population and sample in this study amounted to 28 regional work with 112 respondents. The …