Rahmadani, Desmia, and Dwiyanjana Santyo Nugroho. 2023. “The Effect of Understanding of Accounting Standards and Internal Control Systems on the Quality of Financial Statements With the Application of Accounting Software As a Moderating Variable”. The Es Accounting And Finance 1 (03):135-42. https://doi.org/10.58812/esaf.v1i03.101.