Sheila Najla Syahirah,
Department of Accounting, Faculty of Economics and Business, Padjadjaran University,,
Indonesia
Harry Suharman,
Accounting Department, Faculty of Economics and Business, Padjadjaran University, Bandung,,
Indonesia
Dede Abdul Hasyir,
Accounting Department, Faculty of Economics and Business, Padjadjaran University, Bandung,,
Indonesia
Jumadil Saputra,
Departement of Economics Faculty of Business, Universiti MalaysiaTerengganu,
Malaysia