About Journal

(1) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa ,

(2) School of Accounting, Economics and Finance, Faculty of Law and Management Studies, University of KwaZulu-Natal, Pietermaritzburg Campus, South Africa

(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,

(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

(1) Accounting Study Program, Universitas Internasional Batam, Batam City, Indonesia

(1) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,

(2) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia ,

(3) Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia

(1) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia ,

(2) Faculty of Economics and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta, South Tangerang, Indonesia

(1) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,

(2) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia ,

(3) Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia

(1) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,

(2) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,

(3) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia ,

(4) Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, Indonesia

(1) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,

(2) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,

(3) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,

(4) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ,

(5) Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

(1) Department of Accounting, Universitas Internasional Batam, Batam, Indonesia

(1) Department of Accounting, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia