Ricky
(Department of Accounting, Universitas Widya Dharma Pontianak, Indonesia)
Hengky Leon
(Department of Accounting, Universitas Widya Dharma Pontianak, Indonesia)
Okevanrianus Putra Hernat
(Department of Accounting, Universitas Widya Dharma Pontianak, Indonesia)
Irwin
(Department of Accounting, Universitas Widya Dharma Pontianak, Indonesia)
Dedy Haryadi
(Department of Accounting, Universitas Widya Dharma Pontianak, Indonesia)
Sri Suartini
(Universitas Singaperbangsa, Karawang, Indonesia)
Nanu Hasanuh
(Universitas Singaperbangsa, Karawang, Indonesia)
Hari Sulistiyo
(Universitas Singaperbangsa, Karawang, Indonesia)
Solihin Sidik
(Universitas Singaperbangsa, Karawang, Indonesia)
Novy Trianthy Noegraha
(Univeritas Buana Perjuangan, Karawang, Indonesia)
Agustina Adna Fidelianti
(Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta, Indonesia)
Albertus Henri Listyanto Nugroho
(Department of Accounting, Faculty of Business, Universitas Kristen Duta Wacana, Yogyakarta, Indonesia)