Capital Structure Corporate Social Responsibility Disclosure Debt Equity Ratio Intellectual Capital Return on Assets CEO Tenure Managerial Discretion Price to book value (PBV) Size Stock Return Total asset turnover (TATO) biaya pendidikan return on net operating asset (RNOA) Disclosure Going Concern Audit Opinion HC Economic History and Conditions Institutional ownership Opinion Shopping Previous Year’s Audit Opinion Public Accounting Firm’s Reputation activity based costing audit committee effectiveness audit quality biaya satuan earnings management good corporate governance independent commissioner managerial ownership and firm value tax planning 2X7.38 2x7.38 371.102 657 658.150 7 658.1571 AKUNTAN AKUNTANSI - PENELITIAN AUDITING Agency theory BAITUL MAL TANWIL Debt to Equity Ratio (DER) Earning per Share (EPS) Efektifitas Internal Audit Efektifitas peran auditor internal Good Corporate Governance Hasil Penelitian Initial Public Offering (IPO) Keuangan Kuliah Kerja Nyata - Serpong Utara Kuliah Kerja Nyata - Teluk Naga MANAJEMEN