Reinhard Stefanus,
Master of Accounting Study Program, Faculty of Economics and Business Padjadjaran University, Bandung,
Indonesia
Harry Suharman,
Lecturer of the Master of Accounting Study Program, Faculty of Economics and Business Padjadjaran University, Bandung,
Indonesia
Syaiful Rahman Soenaria,
Lecturer of the Master of Accounting Study Program, Faculty of Economics and Business Padjadjaran University, Bandung,
Indonesia