Jurnal Kinerja published by Accounting Study Program, Narotama University Surabaya. It is intended to accommodate scientific works in the form of studies and research in the fields of accounting, finance and taxes. The Jurnal Kinerja is published twice a year in May and November. Every scientific work sent to the Jurnal Kinerja will be reviewed which is in line with Double Blind Review. The Jurnal Kinerja will continue to experience design improvements to perfect this journal to conform to the applicable regulations.