Gaya APA

Sumiyana, ., Agripa, A. (2009). The Indonesian Journal Of Accounting Research (Vol. 12 No. 3 September 2009). Yogyakarta: Magister Sains And Economics Doctoral Program of Universitas Gadjah Mada.

Gaya MLA

Sumiyana, ., Agripa, Arsensius. "The Indonesian Journal Of Accounting Research". Vol. 12 No. 3 September 2009 Yogyakarta: Magister Sains And Economics Doctoral Program of Universitas Gadjah Mada, 2009. Text.