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 : Journal of Economic, Accounting and Management, [S. l.], v. 4, n. 2, p. 2336–2349, 2026. DOI: 10.61994/equivalent.v4i2.1903. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1903. Acesso em: 26 jun. 2026.