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own sampling giving research 2009 804 whose 001 appear statements' pengendalian pelayaran yusniyar 159 pendidikan system' efficiency pattern manufaktur thirty studi cannot now maret abdullah efektivita study' arana previou also 672 puluh ihsanti keuangan juardi 2018 indicator informasi good adequate editor fund nasional' waktu purpose september sub tailed clear reference dan corporate person SINARWATI use puspita 1990 discussion indonesia here agree cash relationship 158 respondent starting action practice regression fourth moderated makassar keyword 025 833 most 27294291 higher concept 717 resources' put task darwi entity' ratnasari managerial pembangunan honest fully facilitie until 639 understanding scattered primary bursa toward GCG knowledge minimize 437 838 caused done but nasional negative had generally free positively achieving another impact jakarta extreme earnings' over two high kolmogorov any kabupaten specific developed dalam actual earning taken below not expertise Z5 H1 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astuti 407 probability 685 meet whether 734 according 655 008 said data mecling pada 594 test point tekanan pelu existing receive current irregularitie accountable novianti JPEP 523 urgent