Haryanto, Hery, Universitas Internasional Batam Hasanah, Rifa Uswatun, Economic Faculty, Universitas Tidar Hasbiah, Siti, Faculty of Economics and Business, Makassar State University, Makassar Hasbiah, Sitti, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Hasbiah, Sitti, Management Study Program, Faculty of Economics and Business, Makassar State University, Makassar, Indonesia Hasibuan, Deby Pratiwi, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara Hasibuan, Putri Septi Naulina, Management Science Doctoral Program, University of Dr. Soetomo Surabaya Hatami, Hojat, Department of Management, Buinzahra Branch, Islamic Azad University, Buinzahra, Iran Hendrati, Ignatia Martha, Master of Management Program, Faculty of Economics and Business, Universitas Pembangunan Nasional ‘Veteran’ Jawa Timur, Surabaya, Indonesia Herawati, Yayuk Widyastuti, English and Letters Department, Faculty of Humanities, UIN Maulana Malik Ibrahim Malang, Indonesia Herman Jaya, Andi, Faculty of Economics and Business, Universitas Tadulako, Indonesia Hermawan, Yusuf, Universitas Garut Hertati, Lesi, Accounting Lecturer, Universitas Indo Global Mandiri, Palembang Hertati, Lesi, Faculty of Economic and Business, Universitas Indo Global Mandiri, Palembang, Indonesia Hertati, Lesi, Lecturer in Accounting at Indo Global Mandiri University Palembang