Riza Milianda Kasa, and Rahima Br Purba. 2026. “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 4 (2): 3214-27. https://doi.org/10.61994/equivalent.v4i2.1965.