Emmanuel John Kaka⁽¹⁾, Abdullahi Bala Ado⁽²⁾,
(1) Department of Accounting, Federal University Gashua, Yobe State, Nigeria
(2) Department of Accounting, Al-Qalam University Katsina, Nigeria

Yoseph Togu Marsahala⁽¹⁾, Dianwicaksih Arieftiara⁽²⁾, Noegrahini Lastiningsih⁽³⁾,
(1) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
(2) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
(3) Department of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia

Farieza Rahman⁽¹⁾,
(1) PT. TASPEN (Persero), Jakarta, Indonesia

La-Dibba Aulia Widyaniandhita⁽¹⁾, Mahfud Solihin⁽²⁾,
(1) Departement of Accounting, Universtas Gadjah Mada, Yogyakarta, Indonesia
(2) Departement of Accounting, Universtas Gadjah Mada, Yogyakarta, Indonesia

Umi Sulistiyanti⁽¹⁾, Aristianto Dwi Saputra⁽²⁾,
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia