FRICILLIA VINA CINDY TIORIA; RENNY MAISYARAH; M. IRSAN NASUTION. The Effect of Financial System Digitalization on the Accuracy of Financial Statements with Human Resource Competence as a Moderation Variable at Bank Sumut. Equivalent : Journal of Economic, Accounting and Management, [S. l.], v. 4, n. 1, p. 1276–1285, 2026. DOI: 10.61994/equivalent.v4i1.1819. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1819. Acesso em: 21 may. 2026.