Enni Savitri http://www.unri.ac.id Universitas Riau, Kampus Bina Widya Km. 12.5, Pekanbaru, 28293, Indonesia Indonesia
Department of Accounting, Faculty of Economics and Business
Andreas Andreas http://www.unri.ac.id Universitas Riau, Kampus Bina Widya Km. 12.5, Pekanbaru, 28293, Indonesia Indonesia
Volta Diyanto http://www.unri.ac.id Universitas Riau, Kampus Bina Widya Km. 12.5, Pekanbaru, 28293, Indonesia Indonesia