1. Department Accounting/Finance, Graduate School of Management (GSM), Management and Science University, Shah Alam, Selangor, Malaysia
2. Department Accounting, Faculty of Business, Universitas PGRI Yogyakarta, Yogyakarta, Indonesia
3. Graduate School of Management, Management and Science University, Shah Alam, Selangor, Malaysia
4. Department of Economics, College of Business Administration Princess Nourah Bint Abdulrahman University, Riyadh, Saudi Arabia