NINGSIH, Santy Rahayu; SURATNO; SYAM, Ardiansyah. Accountant Competency As A Moderation of The Determination of The Quality of Financial Reports With Regional Independence. Journal of Financial and Behavioural Accounting, [S. l.], v. 5, n. 1, p. 11–32, 2025. DOI: 10.33830/jfba.v5i1.12068.2025. Disponível em: https://jurnal.ut.ac.id/index.php/jfba/article/view/12068. Acesso em: 4 feb. 2026.