Laksmana, Arsono, Staf Pengajar Fakultas Ekonomi, Universitas Airlangga Surabaya
Laksmana, Arsono, Staf Pengajar Fakultas Ekonomi - Universitas Airlangga Surabaya
Lasmana, Mienati Somya, Universitas Airlangga Surabaya (Indonesia)
Lasmana, Mienati Somya, Universitas Airlangga, Jl. Darmawangsa Dalam Selatan, Surabaya 60286 (Indonesia)
Latuheru, Belianus Patria, Staf Pengajar Fakultas Ekonomi-Universitas Kristen Indonesia Maluku
Leng, Pwee, Faculty of Economics, Petra Christian University
Lestano, Lestano, Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya Jakarta (Indonesia)
Leunupun, Pieter, Staf Pengajar Fakultas Ekonomi - Universitas Kristen Indonesia Maluku
Lily Indarto, Stefani Lily Indarto, Faculty of Economics and Business, Soegijapranata Catholic University of Semarang Jl. Pawiyatan Luhur IV/1 Bendan Dhuwur, Semarang 50234 (Indonesia)
Lindawati, Hj., Politeknik Negeri Sriwijaya (Indonesia)

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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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