Simatupang, P. E. Y.; Sitompul, N. K.; Lumban Tungkup, R. R.; Situmorang, S. P.; Simorangkir, E. N.; Saragih, J. R. The Effect of Understanding Accounting, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements. ICEBesMA 2025, 1.