Jati, I Ketut, and Anak Agung Ngurah Agung Kresnandra. “Moderation of Predictor Variables on the Effect of Implementation of Government Accounting Standards and Accounting Understanding on the Quality of Financial Reports”. E-Jurnal Akuntansi 35, no. 12 (December 31, 2025). Accessed May 6, 2026. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/2591.