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		Kiranayanti, I., & 		Erawati, N.
(2016).
 PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH.
<em>E-Jurnal Akuntansi, 16</em>(2), 1290-1318.
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