BINTARI, WISANG CANDRA (2025) SIA ANALYSIS, HR COMPETENCE, SPI, APB ON ACCOUNTABILITY THROUGH THE QUALITY OF FINANCIAL STATEMENTS (Empirical Study of Muhammadiyah Higher Education) = SIA ANALYSIS, HR COMPETENCE, SPI, APB ON ACCOUNTABILITY THROUGH THE QUALITY OF FINANCIAL STATEMENTS (Empirical Study Of Muhammadiyah Higher Education). Disertasi thesis, Universitas Hasanuddin.