Mega Kusuma Aryani Department of Accounting, Faculty of Economics, Universitas Negeri Semarang,
Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia Indonesia
Kiswanto Kiswanto Department of Accounting, Faculty of Economics, Universitas Negeri Semarang,
Gedung L2 Lantai 2 Sekaran Gunungpati Semarang 50229, Indonesia