ASAH, A. N.; SYAHDAN, S. A. .; BOEDI, *, S. .; ERNAWATI, S. .; RUWANTI, G. . The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable. INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH, [S. l.], v. 6, n. 2, p. 310-320, 2025. DOI: 10.54951/ijtar.v6i2.1203. Disponível em: https://jurnal.adai.or.id/index.php/ijtar/article/view/1203. Acesso em: 8 may. 2026.