Lutfi Aulia Rahman
(1), Razana Juhaida Johari
(2), Abdulazeez Adewuyi Abdurraheem
(3), Dwipraptono Agus Harjito
(4)
(1)
Vocational School, Universitas Sebelas Maret, Surakarta, Indonesia
,
(2)
Department of Professional Accountancy Programme. Faculty of Accountancy, Universiti Teknologi MARA, Selangor Darul Ehsan, Malaysia
,
(3)
Department of Finance,
Faculty of Management Sciences
University of Ilorin, Nigeria
,
(4)
Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia