The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal. J. Res. Acc. [Internet]. 2025 Dec. 24 [cited 2026 Apr. 22];7(1):134-46. Available from: http://jarac.untrimbali.ac.id/index.php/jarac/article/view/71