ENDANG RUHIYAT; NURMALA AHMAR; JMV. MULYADI; HARNOVINSAH. The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals. Dinasti International Journal of Economics, Finance & Accounting, [S. l.], v. 6, n. 2, p. 864–876, 2025. DOI: 10.38035/dijefa.v6i2.4116. Disponível em: https://dinastipub.org/DIJEFA/article/view/4116. Acesso em: 8 jun. 2026.