ELMAS, A. K.; BIDURI, S. The Influence of Human Resources, Utilization of Information Technology, and Understanding of Accrual-Based Accounting on the Quality of Financial Reports: Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pemahaman Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan. Indonesian Journal of Law and Economics Review, [S. l.], v. 1, n. 4, p. 10.21070/ijler.v2i2.87, 2018. DOI: 10.21070/ijler.v2i2.87. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/87. Acesso em: 6 dec. 2025.