Elna Marsye Pattinaja,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Fanny Monica Anakotta,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Hempry Putuhena,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Muhammad Fadila Laitupa,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Sujatmiko Wibowo,
Department of Accounting, Faculty of Economics, Pakuan University,
Indonesia