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 [Internet]. 2026 May 20 [cited 2026 May 21];4(1):1276-85. Available from: https://jurnal.dokicti.org/index.php/equivalent/article/view/1819