1. Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman, Purwokerto 53122, Central Java, Indonesia
2. Department of Accounting, Faculty of Business, Institut Bisnis dan Informatika Kesatuan, Bogor 16123, West Java, Indonesia
3. Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60286, East Java, Indonesia