Jurnal Manajemen Pendidikan, 10( 02 ), 80– 90. Ketepatan Waktu Atas Laporan Keuangan Perusahaan. Indonesia. Simposium Nasional Akuntansi III, pp.66-67. Departemen Pendidikan dan Kebudayaan. Pemberian sertifikat ini dilakukan oleh lembaga sertifikasi yang…

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