Nasya Saniyah Darma Department of Accounting, Faculty of Economics, Andalas University Indonesia
Niki Lukviarman http://orcid.org/0000-0003-1430-6601 Department of Accounting, Faculty of Economics, Andalas University Indonesia
Erna Setiany http://orcid.org/0000-0002-5026-1757 Department of Accounting, Faculty of Economics dan Business, Universitas Mercu Buana Indonesia