Ria, Ria, and Muhammad Nuryatno. “Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor – Debtor at Manufacture Company in Indonesia)”. International Journal of Economics and Financial Issues, vol. 8, no. 4, July 2018, pp. 172-6, https://econjournals.com/index.php/ijefi/article/view/6283.