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Procedia - Social and Behavioral Sciences 164 (2014) 41 – 48

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1877-0428 © 2014 Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
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Peer-review under responsibility of the School of Accountancy, College of Business, Universiti Utara Malaysia.
doi:10.1016/j.sbspro.2014.11.048
42 Dodik Siswantoro / Procedia - Social and Behavioral Sciences 164 (2014) 41 – 48

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