Fara Fitriyani Doctoral Program in Economics, Department of Accounting, Faculty of Economics
and Business, Universitas Diponegoro,
Central Java, Indonesia
Department of Accounting, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa, Banten, Indonesia
Dwi Ratmono Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro, Central 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