Rusli, Yohanes Mardinata, and Andrianto Widjaja. “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, no. 2 (June 25, 2026): 374–389. Accessed July 4, 2026. https://research.e-greenation.org/GIJEA/article/view/970.