Siska Apriliana Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia
Linda Agustina Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia