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| Debt to Equity Ratio (DER) (1) |
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| Reputasi Auditor (1) |
| Return On Asset (ROA) (1) |
| Ukuran Perusahaan (1) |
| Debt to Equity Ratio (DER) (1) |
| Debt to Total Asset (DAR) (1) |
| Perataan Laba (1) |
| Price per Book Value Ratio (PBV) (1) |
| Reputasi Auditor (1) |
| Return On Asset (ROA) (1) |
| Ukuran Perusahaan (1) |