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Copyright (c) 2016 Barbara Gunawan, Eka Riana Hendrawati

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BAKI (Berkala Akuntansi dan Keuangan Indonesia) is published by Department of Accounting, Faculty of Economics and Business, Universitas Airlangga

Airlangga street, No 4-6 Surabaya 60286, East Java, Indonesia 
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Tel             : +62 (31) 5036584
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ISSN 2460-4496 (online) 
ISSN 2459-9581 (print)