Latifah, Nur, English and Letters Department, Faculty of Humanities, UIN Maulana Malik Ibrahim Malang, Indonesia Lazuardi, Sofyan, Management and Accounting Department, Economic Faculty, STIE Mahardhika, Surabaya, Indonesia Lazuardi, Yanuar, Accounting Study Program, Faculty of Economics and Business, Universitas Islam Lamongan, Indonesia Lestari, Dwi Wahyu, Universitas Tidar Magelang Lestari, Fina Tri, Undergraduate of Accounting Study Program, Faculty of Economics, Universitas Tidar Magelang, Central Java, Indonesia Lestari, Sri, STIE Mahardhika Surabaya Leunupun, Engrith Grafelia, Accounting Study Program, Faculty of Economics and Business, PSDKU Universitas Pattimura, Indonesia Listiani, Alita Firda, Universitas Tidar Lola, Debie, Faculty of Economics, Universitas Negeri Jakarta Loviera, Windy, Universitas Pamulang Ltubing, Junita Mutiara Sari, Universitas Asahan Lubis, Lili Kahirina Azhari, Universitas Asahan Lubis, Lili Khairani Azhari, Universitas Asahan Lubis, Rafly Aulia, Universitas Asahan Lubis, Tona Aurora, Departement of Management, Faculty of Economic and Business, Jambi University, Jambi, Indonesia