1. Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia
2. Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
3. Department of Accounting, Faculty of Economics and Business, STIE Jaya Negara Tamansiswa, Surabaya, Indonesia