Fachrul, M. et al. 2026. Effects of Human Resource Competence and Internal Control Systems on Financial Statement Quality in Makassar: Information Technology as a Moderator. Golden Ratio of Mapping Idea and Literature Format. 7, 1 (Nov. 2026), 53–77. DOI:https://doi.org/10.52970/grmilf.v7i1.2731.