Riza Milianda Kasa and Rahima Br Purba 2026. The Effect Of Internal Audit, Human Resource Competence (HR) and Information Technology-Based Internal Control On The Quality Of Financial Reporting at PTPN IV Regional II Medan, With Management Commitment as a Moderating Variable. Equivalent : Journal of Economic, Accounting and Management. 4, 2 (Jun. 2026), 2336–2349. DOI:https://doi.org/10.61994/equivalent.v4i2.1903.