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| Corporate Social Responsibility (2) |
| Kepemilikan Manajemen (1) |
| Leverage (2) |
| Likuiditas dan Umur Perusahaan (1) |
| Profitabilitas (2) |
| Tipe Industri (2) |
| Ukuran Dewan Komisaris (1) |
| Ukuran Perusahaan (2) |