<![CDATA[The Indonesian Journal of Accounting Research Vol.15, No.2, May 2012]]>
<![CDATA[Jurnal Riset Akuntansi Indonesia Vol. 4, No. 1 Januari 2001]]>
<![CDATA[Journal Of Economics, Business & Accountancy Ventura Volume 18, No. 2, August - November 2015]]>