Rahmadani D, Nugroho DS. 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. account. Fin. [Internet]. 2023 Jul. 31 [cited 2024 Sep. 19];1(03):135-42. Available from: https://esj.eastasouth-institute.com/index.php/esaf/article/view/101