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Rachmawati, Dyna, Fakultas Ekonomi, Universitas Widya Mandala, Surabaya
Rachmawati, Sistya, Fakultas Ekonomi Universitas Indonesia, Jakarta
Rahmiati, Alfa, Faculty of Economics and Business, Airlangga University Jl. Airlangga 4-6, Surabaya 60286
Ratmono, Dwi, Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Ratmono, Dwi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro Gedung Widya Puraya Sayap Timur, Jl. Prof. Sudharto, SH., Tembalang, Semarang 50275
Ratnawati, Tri, Staf Pengajar Fakultas Ekonomi Universitas 17 Agustus Surabaya
Risma Deviyanti, Dwi, Program Studi Akuntansi, Universitas Mulawarman, Samarinda 75119
Rokhim, Rokhim
Rosietta, Hilda, Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Rustiana, Rustiana, Staf Pengajar Universitas Atmajaya Yogyakarta

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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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