Hadi, Sigit Pramoon, Undergraduate Study Program, Broadcasting Department, STIKOM InterStudi Hadinata, Ina Putri Andreana, Faculty of Law, Universitas Udayana Haeruddin, Ikhwan Maulana, Faculty of Economics and Business, Univesitas Negeri Makassar Haeruddin, M. Ikhwan Maulana, Faculty of Economics and Business, Makassar State University Haeruddin, M. Ikhwan Maulana, Management Faculty of Economics and Business, State University of Makassar Haeruddin, M. Ikhwan Maulana, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Hakim, Arif Rahman, Department Management, Faculty of Economic, Universitas Muhammadiyah Malang, Malang, Indonesia Haliah, Haliah, Department of Accounting, Faculty of Economy and Business, Universitas Hasanuddin, Makassar, Indonesia Halimatusyadiah, Halimatusyadiah, Department of Accounting, Faculty of Economics & Business, Universitas Bengkulu, Indonesia Hameed, Amjad, National College of Business Administration and Economics, Lahore, Pakistan Hamizah, Siti, Universitas Asahan Hamka, Rezky Amaliah, Department of Management, Faculty of Economics and Business, Universitas Negeri Makassar Hananto, Djoko, Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Indonesia Handarini, Dwi, Faculty of Economic, Universitas Negeri Jakarta Handayani, Wiwik, Master of Management Program, Faculty of Economics and Business, Universitas Pembangunan Nasional ‘Veteran’ Jawa Timur, Surabaya, Indonesia