@thesis{thesis,
		author={Dananjaya  Panji},
		title ={Analisis Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Koprasi Simpan Pinjam Kabupaten Lamongan},
		year={2024},
		url={http://eprints.perbanas.ac.id/12658/},
		abstract={This research aims to examine liquidity, debt policy, investment opportunities, company size and company value in non-cyclical consumer sector companies in Indonesia. The sample uses companies registered on the IDX during the 2020-2022 period in Indonesia using a purposive sampling method. and data analysis was carried out using the multiple linear regression method. The results of this research show a positive influence of debt policy, investment opportunities on company value, there is also a negative influence of company size on company value, while liquidity has no effect on company value.}
		}