657 Assets Structure Audit Tenure BOPO CAR CSR support students Capital Expenditures for Public Service Capital structure Corporate Debt Policy Debt to Equity Efficiency Exchange Rate Financial Performance Financial report Harga Saham Interest Rate KAP size LDR Local Government Price to Book Value ROA ROE STVA VACA VAHU VAIC WTP Opinion accountant Environmental audit opinion auditor switching banks client’s size company size corporate governance earning per share hospitals independence intellectual capital management turnover organization the internal auditor professionalism commitment profitability regional Financial growth return on equity stock return system financial accounting