NENI NURHAYATI. EFFECT OF QUALITY OF HUMAN RESOURCES, UTILIZATION OF TECHNOLOGY AND APPLICATION OF SAP ON THE RELIABILITY OF FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEM AS A VARIABLE MODERATION. Jurnal Ekonomi, [S. l.], v. 11, n. 03, p. 595–603, 2022. Disponível em: https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/742. Acesso em: 13 jun. 2026.