Financial Performance Aktiva Tetap Leverage Liquidity Profitability Earning Per Share Earnings Management Firm Size Harga Saham Indonesian Capital Market Directory (ICMD) Internal Control LDR Likuiditas Mergers and Acquisitions Paired Sample T-Test Pengawasan Pertumbuhan Laba Profitabilitas ROA Return Saham Sistem Pengendalian Internal Wilcoxon Signed Rank Test Abnormal Return Saham Accounting: Social Akuntansi Akuntansi Aktiva Tetap Alat Perencanaan Analisi SWOT Arus Kas Dari Aktivitas Investasi Arus Kas Dari Aktivitas Operasi Arus Kas Dari Aktivitas Pendanaan Arus Kas Operasi Audit Delay Audit Quality Auditor Reputation BOPO Beban Operasional Pendapatan Operasional (BOPO) Belanja Langsung Biro Bina Perekonomian Sekretariat Daerah Provinsi Sumatera Utara Board of Commissioner Size Capital Adequacy Ratio (CAR) Capital Structure Collaterizable Assets Company Stock Price Comparison Composition of Audit Committee Comprehensiveness of Disclosure Financial Report DER Debt To Equity Ratio Debt To Total Asset Ratio