NONE Integrated Reporting Stock Price : capital structure Akuntansi Pemerintahan Auditor Eksternal Bank dan perbankan Bank dan perbankan Pengolahan data Capacity of Human Resources Company size Current Ratio Current Ratio (CR) Data Envelopment Analysis Debt To Equity Debt to Equity Ratio (DER) Dividend Dysfunctional Audit Behavior (DAB) Financial Leverage Financial Sufficiency Government Internal Control System Income Smoothing and Profitability Independent Board of Commissioners Institutional Ownership Interest Intermediation Approach Kepemilikan Institusional Leverage Likuiditas Operating Profit Margin (OPM) and Inflation Organizational Commitment Pengolahan data Premature Sign-Off (PMSO) Production Approach Profitabilitas Profitability Quality of Financial Statements ROE Return on Equity (ROE) Revenues Stock Price Volatility Task Complexity (TC) Tax Time-Budget Pressure (TBP) Under-reporting of Time (URT) Use of Information Technology Variabel Moderasi book value company value debt to asset ratio firm size