“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” (2018) Indonesian Journal of Law and Economics Review, 1(4), p. 10.21070/ijler.v2i2.87. doi:10.21070/ijler.v2i2.87.