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    Hikmatulyaqin, Fathia Ikmi (2014) Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 45 dan Kualitas Sumber Daya Manusia Pengelola Keuangan Terhadap Kualitas Laporan Keuangan. S1 thesis, Universitas Pendidikan Indonesia.
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