MEIFANNY AZRI SHAFIRA; ERLINA ERLINA; FAHMI NATIGOR NASUTION. The Effect of Internal Control Effectiveness, Accountability, and Transparency on Corporate Financial Reporting Quality: The Moderating Role of Human Resource Competence . Harmoni Economics: International Journal of Economics and Accounting, [S. l.], v. 2, n. 4, p. 34–43, 2025. DOI: 10.70062/harmonieconomics.v2i4.343. Disponível em: https://economics.ifrel.org/index.php/HarmoniEconomics/article/view/343. Acesso em: 3 mar. 2026.