Puji Wibowo⁽¹⁾, Ai Rahmawati⁽²⁾,
(1) Politeknik Keuangan Negara STAN
(2) Sekolah Tinggi Ilmu Ekonomi Dr. Mochtar Talib

Yenni Mangoting⁽¹⁾, Devina Martina Prastya⁽²⁾, Viollin Charysta Shanty⁽³⁾, Sylvia Fransiska Prayitno⁽⁴⁾,
(1) Petra Christian University
(2) Petra Christian University
(3) Petra Christian University
(4) Petra Christian University

Ira Geraldina⁽¹⁾, Rania Jasmine⁽²⁾,
(1) STIE Indonesia Banking School
(2) STIE Indonesia Banking School

Zati Rizka Fadhila⁽¹⁾, Rr Sri Handayani⁽²⁾,
(1) Maksi Universitas Diponegoro Semarang
(2) 

Widya Ais Sahla⁽¹⁾, Nurul Mukhlisah⁽²⁾, Lea Emilia Farida⁽³⁾,
(1) Politeknik Negeri Banjarmasin
(2) Politeknik Negeri Banjarmasin
(3) Politeknik Negeri Banjarmasin

Prabowo Yudo Jayanto⁽¹⁾, Siti Munawaroh⁽²⁾,
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
(2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Yulita Setiawanta⁽¹⁾, Agus Purwanto⁽²⁾, Much Azizum Hakim⁽³⁾,
(1) Faculty of Economics and Business, Dian Nuswantoro University, Semarang
(2) Faculty of Economics and Business, Diponegoro University, Semarang
(3) 

Agus Wahyudin⁽¹⁾, Khansa’ Salsabila⁽²⁾,
(1) Accounting Department, Faculty of Economics, Universitas Negeri Semarang
(2) Accounting Department, Faculty of Economics, Universitas Negeri Semarang