The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal. Journal Research of Accounting, [S. l.], v. 7, n. 1, p. 134–146, 2025. DOI: 10.51713/jarac.2025.7171. Disponível em: http://jarac.untrimbali.ac.id/index.php/jarac/article/view/71. Acesso em: 22 apr. 2026.