350 Aktiva Audit Audit Delay Bank Brand Equity Delay Dividen Set E-bisnis Empati Firm Size Industri Investasi Kas Bebas Kebijakan Keterampilan sosial Konsumen Laba Leverage Loyalitas Motivasi Pasar Global Pedagang Pengajuan Kredit Produktivitas Proposal Quality of KAP Reliability Variable Responsiveness Variable Service Quality UMKM bank evaluation internal control system management accounting performance