Anantawikrama Tungga Atmadja, (Scopus ID: 57201605689), Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Gede Adi Yuniarta, (Scopus ID: 57210937073) Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Hafiez Sofyani, (Scopus ID : 57203309417), Accounting Department, Universitas Muhammadiyah Yogyakarta, Indonesia

Heru Fahlevi, (Scopus ID: 57189895148), Accounting Department, Universitas Syiah Kuala, Indonesia

Ihyaul Ulum, (Scopus ID: 57191663625), Accounting Department, Universitas Muhammadiyah Malang, Indonesia

I Made Narsa, (Scopus ID: 57210152258), Accounting Department, Universitas Airlangga, Indonesia

Sylvia Veronica Nalurita Purnama Siregar, (Scopus ID: 23494293200), Accounting Department, Universitas Indonesia, Indonesia

Icuk Rangga Bawono, Accounting Department, Universitas Jenderal Soedirman, Indonesia

Made Gede Wirakusuma, Accounting Department, Universitas Udayana, Indonesia

I Nyoman Putra Yasa, Accounting Department, Universitas Pendidikan Ganesha, Indonesia