Puspadarmaja, Nyoman, Communication Studies Program, STIKOM Inter Studi, Jakarta Puspadarmaja, Nyoman, STIKOM InterStudi, Jakarta Putra, Danang Adi, Department of Accounting, Faculty of Economics and Business, Bengkulu University, Bengkulu, Indonesia Putra, R. Ahmad Romadhoni Surya, Graduate School, Universitas Gadjah Mada, Yogyakarta, Indonesia Putra, Wirmie Eka, Accounting Science Study Program, Faculty of Economics and Business, Universitas Jambi, Indonesia Putri, Andini Utari, Accounting Lecturer, Universitas Indo Global Mandiri, Palembang Putri, Anhesa Rinta Deidrayanti, Faculty of Economics, Universitas Tidar Putri, Erga Eka, Universitas Asahan Putri, Jennie Calista, Faculty of Economics and Business, Universitas Bandar Lampung, Indonesia Putri, Rahmi Esa, Public Administration, Faculty of Social Science, State University of Padang Putri Lubis, Zahwa Nadia, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara