Anggraeni, Silvia, and Rapina -. “The Effect of Human Resource Competency on Financial Reporting”. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 2, no. 1 (December 27, 2020): 1–22. Accessed April 20, 2024. https://journal.maranatha.edu/index.php/jafta/article/view/2834.