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Karo Karo, Gracyella Natalie Putri, Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, Malang
Khalid, Rizwan, Department of Management Science, COMSATS University Islamabad, Vehari
Khalikussabir , Khalikussabir, Department of Management, Faculty of Economics and Business, University of Islam Malang, Malang
Khuzaini, Khuzaini, Postgraduate Program, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin, Banjarmasin
Kunimasari, Detra Putri, Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Bantul
Kusuma, Indra Wijaya, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta
Kusumapradja, Rokiah, PPs MARS, Universitas Esa Unggul, Jakarta
Kusumawati, Andriani, Department of Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Malang

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