Yulius Simon, Mahfudnurnajamuddin, Masdar Mas’ud, and Muhammad Su’un. “THE ROLE OF APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM ON GOOD GOVERNANCE AND THE QUALITY OF FINANCIAL STATEMENT INFORMATION”. Researchers World - International Refereed Social Sciences Journal 7, no. 4 (August 31, 2021): 123–132. Accessed August 9, 2025. https://researchersworld.com/index.php/rworld/article/view/506.