MILKA PADANG, ANDI KUSUMAWATI and DARMAWATI, D. 2023. Analysis of factors affecting the quality of financial reports with internal control systems and organizational commitment as moderation variables (case study on regional apparatuses of toraja utara regency). International Journal of Multidisciplinary Research and Studies. 6, 03 (Mar. 2023), 1–26. DOI:https://doi.org/10.33826/ijmras/v06i03.2.