Nurkholis Nurkholis Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, East Java Indonesia
Endang Mardiati Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, East Java Indonesia
Nurul Fachriyah Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, East Java Indonesia
Made Aristia Prayudi Department of Accounting, Faculty of Economics, Universitas Pendidikan Ganesha, Bali, Indonesia
Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, East Java, Indonesia
Nanda Widaninggar Department of Accounting, Faculty of Economics and Business, Institut Teknologi dan Sains Mandala, East Java, Indonesia
Department of Accounting, Faculty of Economics and Business, Universitas Brawijaya, East Java, 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