Riza Milianda Kasa, Rahima Br Purba. 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 . 2026;4(2):2336-2349. doi:10.61994/equivalent.v4i2.1903