Ningsih, Santy Rahayu, Suratno, and Ardiansyah Syam. “Accountant Competency As A Moderation of The Determination of The Quality of Financial Reports With Regional Independence”. Journal of Financial and Behavioural Accounting 5, no. 1 (June 20, 2025): 11–32. Accessed February 4, 2026. https://jurnal.ut.ac.id/index.php/jfba/article/view/12068.