1. Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto 53122, Indonesia
2. Department of Accounting, Faculty of Business, Institut Bisnis dan Informatika Kesatuan, Kota Bogor 16123, Indonesia
3. Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia