Ni Made Anggi Anggarini,
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
Ni Luh Sari Widhiyani,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia
Ni Made Dwi Ratnadi,
Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar,
Indonesia