Veronika Daniar Febrianti Department of Accounting, Faculty of Economics and Business, Universitas Katolik Indonesia Atma Jaya, Jakarta Capital Special Region Indonesia
Siti Saadah Department of Accounting, Faculty of Economics and Business, Universitas Katolik Indonesia Atma Jaya, Jakarta Capital Special Region Indonesia
Office: Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta, Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183 Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id