Accounting Agency Conflict Akuntansi Berbasis Akrual Audit Fees Business Corporate Finance Corporate Governance Quality Cost Accounting Cost System Design Dividend ESG Earnings Management Endogeneity Family Firms Family Generation Finance and Financial Management Financial Accounting Financial Distress Financial Performance Kasznik Kepemilikanterkonsentrasi Kothari Leverage Managerial Ability Market Value Modified Jones OJK regulations Operational Performance Product Cost Sand Mining Standar Akuntansi Pemerintahan Standard Cost Sustainability Taxation Teori Implementasi Teori Self-efficacy Two-Stage Least Squares Variance bank bank performance banks concentrated ownership dividend payout ratio dividend yield ekspropriasi expropriation laporan keberlanjutan manajemen laba nilai buku peraturan OJK