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Agency conflicts that occur between the agent and the principal can be minimized in various ways, one of them with the disclosure of corporate governance According to the Forum for Corporate Governance In Indonesia (FCGI) regarding the definition of corporate governance is a set of rules that govern the relationship between pemegeng stock, administrators (managers) of the company , creditors, government, employees and the internal and eksteren pemegeng interests of another relating to the rights and obligations. Corporate governance used in this study is the size of the company, the audit committee, and audit quality
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