RIZA MILIANDA KASA; RAHIMA BR PURBA. The Influence Of Internal Audit, HR Competency, and Information Technology-Based Internal Control On The Quality Of Financial Reports Of 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. 3214–3227, 2026. DOI: 10.61994/equivalent.v4i2.1965. Disponível em: https://jurnal.dokicti.org/index.php/equivalent/article/view/1965. Acesso em: 8 jul. 2026.