Hafiez Sofyani https://scholar.google.co.id/citations?hl=id&user=fbZ4AZ8AAAAJ&view_op=list_works&sortby=pubdate Department of Accounting Universitas Muhammadiyah Yogyakarta Indonesia
Suryo Pratolo Department of Accounting Universitas Muhammadiyah Yogyakarta Indonesia
Wahyu Manuhara Putra Department of Accounting Universitas Muhammadiyah Yogyakarta Indonesia