Ni Made Desy Dwimayanti,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia
Putu Dyan Yaniartha Sukartha,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia
I Gusti Ayu Made Asri Dwija Putri,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia
Eka Ardhani Sisdyani,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia