Firdaus Hamta
(1), Muhammad Ikhlash
(2), Mustaqim Syuaib
(3), Cahyo Budi Santoso
(4)
(1)
Department of Accounting, Universitas Riau Kepulauan, Batam, Indonesia
,
(2)
Department of Managerial Accounting, Politeknik Negeri Batam, Batam, Indonesia
,
(3)
Department of Accounting, Universitas Ibnu Sina, Batam, Indonesia
,
(4)
Department of Accounting, Universitas Riau Kepulauan, Batam, Indonesia