KIRANAYANTI, Ida Ayu Enny; ERAWATI, Ni Made Adi. PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH. E-Jurnal Akuntansi, [S.l.], v. 16, n. 2, p. 1290-1318, aug. 2016. ISSN 2302-8556. Available at: <http://103.29.196.112/index.php/akuntansi/article/view/18075>. Date accessed: 16 dec. 2025.