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“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”, ijler, vol. 1, no. 4, p. 10.21070/ijler.v2i2.87, Aug. 2018, doi: 10.21070/ijler.v2i2.87.