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BAB III METODE PENELITIANrepository.unpas.ac.id/49054/5/BAB 3.pdfRumus perhitungan DER menurut Kasmir (2016:157): P P K M Q𝑖 U P𝑖= K P H P K P H M Q𝑖 U 77 b. Ukuran Perusahaan
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