FITRIA DWINANDA; FIRMAN TATARIYANTO; SUGIYANTO, S. The Role of Human Resource Competency in Improving the Quality of Financial Statements: A Literature Review. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), [S. l.], v. 5, n. 03, p. 687–697, 2026. Disponível em: https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/8134. Acesso em: 21 apr. 2026.