Profitabilitas Akuntansi Pertanggungjawaban Board of Commissioners Size Institutional Ownership Capital Employed Cost of Capital Earnings Management Financial Performance Harga Saham Human Capital Initial Public Offering Intellectual Capital Kepemilikan Publik Ketepatan Waktu Penyampaian Laporan Keuangan Kinerja Manajer Leverage Nilai Tukar Pengungkapan Tanggung Jawab Sosial Perusahaan Pusat Pertanggungjawaban Quality Audits Return on Assets Structural Capital balanced scorecard sistem manajemen strategis