ALBINAR, Suryani Putri; AMNA, Luke Suciati. Employee Competence and the Effectiveness of the Integrated Internal Control System (SPIT): Mediating Effects of Leadership Commitment and the Moderating Role of Risk Management Maturity. Journal of Advances in Accounting, Economics, and Management, [S. l.], v. 3, n. 2, p. 10, 2025. DOI: 10.47134/aaem.v3i2.1072. Disponível em: https://economics.pubmedia.id/index.php/aaem/article/view/1072. Acesso em: 4 jun. 2026.