Muhammad Fadila Laitupa,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Elna Marsye Pattinaja,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia
Sukma Rahmi Ayu Patty,
Department of Accounting, Faculty of Economics and Business, Pattimura University,
Indonesia