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Junaidi, Junaidi, Fakultas Ekonomi, Universitas Trunojoyo
Junaidi, Junaidi, Program Studi Akuntansi Universitas Teknologi Yogyakarta Jl. Prof. Dr. Soepomo, S.H. No. 21 Janturan, Umbulharjo, Yogyakarta 55165
Juniarti, Juniarti, Faculty of Economics, Petra Christian University
Juniarti, Juniarti, Fakultas Ekonomi Unversitas Kristen Petra (Indonesia)
Juniarti, Juniarti, Faculty of Economics, Petra Christian University
Juniarti, Juniarti, Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131 Surabaya

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The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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