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WIDI HIDAYAT, Drs. H., M.Si., Ak and Agus Widodo M, S.E., Ak and M. Suyunus, S.E., MAFIS., Ak and I Made Narsa, SE., Ak and Sedianingsih, S.E., Ak (1994) PENGARUH CONTROL ENVIRONMENT TERHADAP EFISIENSI PERUSAHAAN. Universitas Airlangga, Surabaya. (Unpublished)