(1)
Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia
,
(2)
Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia
,
(3)
Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia
,
(4)
Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia