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Falikhatun, Falikhatun, Universitas Sebelas Maret (Indonesia)
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Fanani, Zaenal, Accounting Department, Faculty of Economics, Airlangga University Jl. Airlangga No.4 Surabaya 60286 (Indonesia)
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Farida, Naili, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro SemarangJl. Imam Bardjo, SH. No.1 Semarang (Indonesia)
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Jurnal Keuangan dan Perbankan (Journal of Finance and Banking)
Diploma Program of Banking and Finance, Faculty of Economics and Business, University of Merdeka Malang
Published by University of Merdeka Malang
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