Quality of Regional Government Financial Reports: The Effect of Internal Control, Quality of Human Resources and Implementation of the Accrual Basis. Value Relevance: Jurnal Akuntansi, [S. l.], v. 1, n. 3, p. 98–111, 2023. DOI: 10.55098/5ym5yx92. Disponível em: https://journal.feb-uniyap.id/index.php/vrja/article/view/22.. Acesso em: 27 mar. 2026.