Jurnal Bisnis dan Manajemen, Vol. 4 No. 1, Mei 2004 (Rak 6-L : Ekonomi, Akuntansi dan Bisnis)
Jurnal Ekonomi & Bisnis Indonesia, Vol. 16, No. 3, Juli 2001 (Rak 6-L : Ekonomi, Akuntansi & Bisnis)
Behavioral Research In Accounting, Vol. 5, 1993(Rak 6-L : Ekonomi, Akuntansi & Bisnis)
Accounting Horizons, Vol. 8 No. 2, Juni 1997 (Rak 6-L : Ekonomi, Akuntansi, & Bisnis)
Accounting Horizons, Vol. 8 No. 2, Juni 1997 (Rak 6-L : Ekonomi, Akuntansi, & Bisnis)
Journal of Business Finance & Accounting, Vol. 18 No. 5, September 1991 (Rak 6-L : Ekonomi, Akuntansi, dan Bisnis)
hal. 288-297