1. Department of Accounting, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Jawa Timur, Indonesia
2. Department of Management, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Jawa Timur, Indonesia
3. Department of Communication Studies, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Jawa Timur, Indonesia