ARUAN, Hicca Maria G P. FACTORS THAT AFFECTING THE QUALITY OF THE SIMALUNGUN DISTRICT GOVERNMENT’S FINANCIAL STATEMENTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLE. International Journal of Public Budgeting, Accounting and Finance, [S.l.], v. 2, n. 4, p. 1-13, jan. 2020. ISSN 2655-6693. Available at: <>. Date accessed: 07 apr. 2020.