Agustinus Imam Saputra⁽¹⁾, Irwan Taufiq Ritonga⁽²⁾,
(1) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
(2) Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia

Maria R.U.D. Tambunan⁽¹⁾,
(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia

Almira Zuniga Setiadi⁽¹⁾, Iman Harymawan⁽²⁾,
(1) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia
(2) Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia

Yuni Nustini⁽¹⁾, Fariz Zhafiri⁽²⁾,
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Hamzah Ritchi⁽¹⁾, Ade Laide Debora⁽²⁾,
(1) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia
(2) Department of Accounting, Universitas Padjadjaran, Bandung, Indonesia

Peni Nugraheni⁽¹⁾, Arum Indrasari⁽²⁾, Noradiva Hamzah⁽³⁾, Ruhanita Maelah⁽⁴⁾,
(1) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Muhammadiyah Yogyakarta, Yogyakarta, Indonesia
(3) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia
(4) School of Accounting, Universiti Kebangsaan Malaysia, Bangi, Malaysia

Irfan Irfan⁽¹⁾, Muhyarsyah Muhyarsyah⁽²⁾, Arif Pratama Marpaung⁽³⁾, Ina Liswanty⁽⁴⁾,
(1) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
(2) Faculty of Economics and Business, Universitas Mercu Buana, Jakarta, Indonesia
(3) Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
(4) Faculty of Economics and Business, Universitas Potensi Utama, Medan, Indonesia

Rizki Hamdani⁽¹⁾, Yunan Najamuddin⁽²⁾, Padma Dwi Haryanto⁽³⁾, Muamar Nur Kholid⁽⁴⁾,
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(4) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Renno Prawira⁽¹⁾, Sudarso Kaderi Wiryono⁽²⁾,
(1) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
(2) School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia