Browse Author Index

Editor in Chief
Dr. Juniarti, M.Si., Ak., CA.

Associate Editors
Sany, S.E., M.SCIS
Yulius Jogi Christiawan, SE, M.Si. Ak, CPA
Saarce Elsye Hatane, SE, MBA, Ak, CMA
Josua Tarigan, SE, MBA, CFP, CMA
Dr. Yenni Mangoting, S.E., M.Si., Ak., CA.
Elisa Tjondro, S.E., M.A.

Reviewers
Jap Efendi
Assistant Professor of Accounting, The University of Sydney, Australia

Professor John Ferguson
Professor of Accounting, University of St Andrews, UK

Prof. Jogiyanto Hartono M.
Universitas Gadjah Mada, Yogyakarta, INDONESIA

Indrarini Laksmana
Associate Professor of Accounting, Kent State University, USA

Prof. Sidharta Utama, Ph.D., CFA.
Universitas Indonesia, Jakarta, INDONESIA

Prof. Tatang Ary Gumanti
Universitas Negeri Jember, Jember, INDONESIA

Dr. Peter Demediuk, CPA
School of Accounting and Finance, Victoria University, Melbourne, AUSTRALIA

Prof. Dr. I Made Narsa, M.Si., Ak., CA.
Universitas Airlangga, Surabaya, INDONESIA

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Abstracting and Indexing - Jurnal Akuntansi dan Keuangan

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Basuki, Basuki, Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya Jl. Airlangga No. 4-6, Surabaya 60286
Benaja, Beta, Alumnus, Faculty of Economics, Petra Christian University
Butar, Sansaloni Butar, Fakultas Ekonomi dan Bisnis, Universitas Katholik Sugiyapranata Jl. Pawiyatan Luhur IV/1 Bendan Dhuwur, Semarang 50234

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Editor in ChiefDr. Juniarti, M.Si., Ak., CA.

Associate EditorsSany, S.E., M.SCISYulius Jogi Christiawan, SE, M.Si. Ak, CPASaarce Elsye Hatane, SE, MBA, Ak, CMAJosua Tarigan, SE, MBA, CFP, CMADr. Yenni Mangoting, S.E., M.Si., Ak., CA.Elisa Tjondro, S.E., M.A.

ReviewersJap EfendiAssistant Professor of Accounting, The University of Sydney, Australia

Professor John FergusonProfessor of Accounting, University of St Andrews, UK

Browse Author Index

B

Editor in Chief
Dr. Juniarti, M.Si., Ak., CA.

Associate Editors
Sany, S.E., M.SCIS
Yulius Jogi Christiawan, SE, M.Si. Ak, CPA
Saarce Elsye Hatane, SE, MBA, Ak, CMA
Josua Tarigan, SE, MBA, CFP, CMA
Dr. Yenni Mangoting, S.E., M.Si., Ak., CA.
Elisa Tjondro, S.E., M.A.

Reviewers
Jap Efendi
Assistant Professor of Accounting, The University of Sydney, Australia

Professor John Ferguson
Professor of Accounting, University of St Andrews, UK