Pratiwi, P. (2019). PENGARUH IMPLEMENTASI PENGENDALIAN INTERNAL BERBASIS COSO INTEGRATED DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Pada PT. Ultra Jaya Milk Industry And Trading Company,Tbk). JAKA - Jurnal Jurusan Akuntasi, 3(2), 7-9. Retrieved from http://jurnal.pnk.ac.id/index.php/jaka/article/view/306