Limitations of this research is to predict values of 0.42 0.41 and relatively low model (from table 1 and table 2) should be compared to the research of Cullinan (1997) When Simunic (1980) and Maher and Board (1992), 2 research using a sample of banks that found inconsistent as well, one factor or another is caused by a number of smaller audit plan. Another restriction section of this study is to research cannot be described as other industry groups in General.
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