Gusrianti Gusrianti⁽¹⁾, Putri Hendra Sari⁽²⁾,
(1) Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi
(2) Universitas Islam Negeri (UIN) Sjech M. Djamil Djambek Bukittinggi

Vanisa Nur Hasanah⁽¹⁾, Elva Nuraina⁽²⁾, Farida Styaningrum⁽³⁾,
(1) Accounting Education Department, Faculty of Teacher Training and Education, Universitas PGRI Madiun
(2) Accounting Education Department, Faculty of Teacher Training and Education, Universitas PGRI Madiun
(3) Accounting Education Department, Faculty of Teacher Training and Education, Universitas PGRI Madiun

Jurica Lucyanda⁽¹⁾, Monica Weni Pratiwi⁽²⁾, Shofiyah Hady⁽³⁾,
(1) University of Bakrie
(2) University of Bakrie
(3) Ernst & Young (EY)

Siti Nur Aini⁽¹⁾, Adib Minanurohman⁽²⁾, Nurul Fitriani⁽³⁾,
(1) Universitas Airlangga
(2) Universitas Airlangga
(3) Universitas Airlangga

Farlina Wahyulistyo⁽¹⁾, Nur - Cahyonowati⁽²⁾,
(1) RSUP Dr Kariadi Semarang
(2) Accounting Department, Faculty of Business and Economics, Universitas Diponegoro

Yulianti Raharjo⁽¹⁾, Iman Harymawan⁽²⁾, Yani Permatasari⁽³⁾, Khairul Anuar Kamarudin⁽⁴⁾,
(1) Universitas Airlangga
(2) Universitas Airlangga
(3) Universitas Airlangga
(4) University of Wollongong in Dubai

Asrori Asrori⁽¹⁾, Muhammad Ihlasul Amal⁽²⁾,
(1) Universitas Negeri Semarang
(2) Universitas Negeri Semarang

Adedeji Daniel Gbadebo⁽¹⁾,
(1) Department of Accounting Science, Walter Sisulu University, Mthatha, Eastern Cape, South Africa