Oktyawati D, Fajri FA. The influence of accounting internal control and human resources capacity on reliability and timeliness of regional government financial reporting (a study in Special Region of Yogyakarta Province). JES [Internet]. 2019 Mar. 9 [cited 2026 Apr. 20];6(4):525-34. Available from: https://www.online-journal.unja.ac.id/JES/article/view/6286