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Leliana, L, Maranatha Christian University (Indonesia)
Lestari, Ita, Program Studi Akuntansi FPEB UPI (Indonesia)
Lestari, Poppy Ariyani Sumitha, Telkom University (Indonesia)
Lestari, Sari, FE UNNES (Indonesia)
Leviany, Tevi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Sangga Buana YPKP, Bandung, Indonesia. (Indonesia)
Leviany, Tevi, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Sangga Buana, Bandung, Indonesia (Indonesia)
Lhutfi, Iqbal, Universitas Pendidikan Indonesia (Indonesia)
Limijaya, Amelia, Program Studi S1 Akuntansi, Fakultas Ekonomi, Universitas Katolik Parahyangan (Indonesia)
Lisnawati, Rika, Politeknik Negeri Bandung (Indonesia)
Listiorini, L
Louisa, Patricia, Petra Christian University (Indonesia)
Lubis, Yeni Rewinda, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Sangga Buana YPKP, Bandung, Indonesia.
Luhgiatno, Luhgiatno
Lusiano Firmansah, Gery, Universitas Airlangga
Lydia, Erja Humairah, Universitas Jambi (Indonesia)
Lysandra, Shanti
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