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Idward, N., Majid, J. and Mediyati, M. 1. THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION (STUDY IN DISTRICT OF GOWA). International Journal of Economics Management and Social Science. 1, 4 (1), 142-155. DOI:https://doi.org/10.32484/ijemss.v1i4.22.