Riza Milianda Kasa, and 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, vol. 4, no. 2, June 2026, pp. 2336-49, https://doi.org/10.61994/equivalent.v4i2.1903.