MATTER, F. Front Matter Vol.5 No.1 2020. Berkala Akuntansi dan Keuangan Indonesia, [S. l.], v. 5, n. 1, 2020. DOI: 10.20473/baki.v5i1.20887. Disponível em: https://e-journal.unair.ac.id/BAKI/article/view/20887. Acesso em: 9 jan. 2025.