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Sumber: buku Accounting Theory: A Conceptual and Institutional Approach karya Harry I. Wolk, dkk, dan Modul TA 3_The Economics of Financial Reporting 
Sumber: buku Accounting Theory: A Conceptual and Institutional Approach karya Harry I. Wolk, dkk, dan Modul TA 3_The Economics of Financial Reporting 
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