Gaya APA

Lem, L. (2003). Jurnal Riset Akuntansi Indonesia (Vol 6 No 3 September 2003). : Program Magister Sains UGM.

Gaya MLA

Lem, Lem. "Jurnal Riset Akuntansi Indonesia". Vol 6 No 3 September 2003 : Program Magister Sains UGM, 2003. .