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Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds.
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