ROA Audit Committee BOPO Banyumas Business Scale CAR EPS and Stock Price HF5601 Accounting Institutional ownership LDR Mining sector NPM Owner Education Pendidikan Pemilik Profitability SAK EMKM SAK UMKM SMMEs Skala Usaha Tax avoidance UMKM and Accounting Information System capital structure company age dan Sistem Informasi Akuntansi firm performance firm size industri barang konsumsi kepemilikan manajerial kinerja perusahaan managerial ownership regresi regression struktur modal the consumer goods industry ukuran perusahaan umur perusahaan