Leiwakabessy, Theophilia. 2021. “ORGANIZATIONAL COMMITMENT AND MOTIVATION AS MODERATES OF GOVERNMENT INTERNAL CONTROL SYSTEM, HUMAN RESOURCES COMPETENCE, RELATIONSHIP WITH THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS”. JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS 9 (1), 29-40. https://doi.org/10.35508/jak.v9i1.3992.