Isti Rahayu⁽¹⁾, Galang Prasetyatama⁽²⁾,
(1) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Ridho Bayu Murti⁽¹⁾, Mahmudi Mahmudi⁽²⁾, Ahada Nurfauziya⁽³⁾,
(1) Intraco Penta Prima Servis, East Kalimantan, Indonesia
(2) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
(3) Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia

Febry Pamungkas Tri Widodo⁽¹⁾, Agung Praptapa⁽²⁾, Irianing Suparlinah⁽³⁾, Christina Tri Setyorini⁽⁴⁾,
(1) Department of Accounting, Universitas Jenderal Soedirman, Purwokerto, Indonesia
(2) Department of Accounting, Universitas Jenderal Soedirman, Purwokerto, Indonesia
(3) Department of Accounting, Universitas Jenderal Soedirman, Purwokerto, Indonesia
(4) Department of Accounting, Universitas Jenderal Soedirman, Purwokerto, Indonesia

Agnes Eka Saraswati⁽¹⁾, Hari Setiyawati⁽²⁾,
(1) Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia
(2) Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia