Rusli, Yohanes Mardinata, and Andrianto Widjaja. 2026. “Determinants of Financial Reporting Quality: Internal Control Effectiveness, IT Utilization and Tax Compliance With Human Resource Capability As Moderator”. Greenation International Journal of Economics and Accounting 4 (2):374-89. https://doi.org/10.38035/gijea.v4i2.970.