Rizki Hamdani
(1), Dede Iskandar Siregar
(2), Arif Pratama Marpaung
(3), Raniyah Aulihati Gonggo
(4), Umi Sulistiyanti
(5)
(1)
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
,
(2)
Department of Management, Universitas Muhammadiyah Riau, Pekanbaru, Indonesia
,
(3)
Department of Management, Universitas Muhammadiyah Sumatera Utara, Medan, Indonesia
,
(4)
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
,
(5)
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia