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Sukimon, Indra Lestary and Salju, Salju and Anwar, Suhardi M. (2021) The Effect of Financial Report Quality and Human Resource Competence on the Implementation of SAKIP (Government Agencies Performance Accountability System). The Effect of Financial Report Quality and Human Resource Competence on the Implementation of SAKIP (Government Agencies Performance Accountability System), 4 (3). pp. 3742-3751. ISSN 2615-3076