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| Good Corporate Governance (1) |
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| Non Deb Tax Shield (1) |
| operating Leverage (1) |
| Pertumbuhan Penjualan (3) |
| Profitabilitas (3) |
| Risiko Bisnis (1) |
| Struktur Aktiva (1) |
| Struktur Modal (3) |
| Ukuran Perusahaan (3) |