Browsing Department of Accounting by Subject "independent commissioner, the size of board commissioner, the meeting proportion of board commissioner, size of audit committee, expertise of audit committee, institutional ownership, managerial ownership, audit fee komisaris independen, jumlah dewan komisaris, proporsi rapat komisaris, jumlah komite audit, keahlian komite audit, kepemilikan institusional, kepemilikan manajerial, audit fee"