Syarifuddin Syarifuddin
https://orcid.org/0000-0002-7880-9331

Universitas Hasanuddin
Indonesia

Accounting Department, Faculty of Economics and Business

Ratna Ayu Damayanti
https://orcid.org/000-0002-2867-6315

Universitas Hasanuddin
Indonesia

Accounting Department, Faculty of Economics and Business

Mahlia Muis
Universitas Hasanuddin
Indonesia

Management Department, Faculty of Economics and Business

Cepi Pahlevi
Universitas Hasanuddin
Indonesia

Management Department, Faculty of Economics and Business