Benny Tjahjono, Department of Accounting, Faculty of Economics and Business, Conventry University

Iwan Triyuwono, Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya

Rahmawati Rahmawati, Department of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret

Sutrisno Sutrisno, Department of Accounting, Faculty of Economics and Business, Universitas Islam Indonesia

Ataina Hudayati, Department of Accounting, Faculty of Economics and Business, Universitas Islam Indonesia

Rizal Yaya, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta

Ietje Nazaruddin, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta

Zulfikar Zulfikar, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta

Sigit Hermawan, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Sidoarjo

Barbara Gunawan, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta

Sri Wahyuni, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto