NURHIDAYAH, Anita; WIDYANA DEWI, Maya; PRATIWI, Desy Nur. DETERMINANTS OF THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: MODERATION OF HUMAN RESOURCE COMPETENCE AT THE SURAKARTA CITY BPKAD. International Journal of Economics, Business and Accounting Research (IJEBAR), [S. l.], v. 10, n. 2, 2026. DOI: 10.29040/ijebar.v10i2.19975. Disponível em: https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/19975. Acesso em: 25 jun. 2026.