Muhamad Yamin Noch (Scopus ID: 57214698818) – Accounting, Yapis Papua University, Indonesia

Dina Fitri Septarini, (Sscopus ID : 57194576399 ) Faculty of Economics and Business, Musamus University, Indonesia

Muhammad Agung Prabowo (Scopus ID : 37120690700 ), Faculty of Economics and Business, Sebelas Maret University, Indonesia

Andreas J. Ata Ujan, Faculty of Economics and Business, Atmajaya Jakarta University, Indonesia

M Wahrudin Zarkasyi, (Scopus ID : 57200227452 )Faculty of Economics and Business, Padjadjaran University, Indonesia

Lindrianasari, (Scopus ID : 55102920600 ) , Accounting, Lampung University, Indonesia