Faisal, Muhammad, Department of Accounting, Faculty of Economics and Business, YARSI University, Jakarta Fajri, Aminul, Management Department, Universitas Pancasakti Tegal Fatin A, Aulia, Prodi Statistika, Sekolah Tinggi Ilmu Statistik Fatmawati, Endang, Faculty of Economics and Business, Universitas Diponegoro, Indonesa Fatmawati, Endang, Faculty of Economics and Business, Universitas Diponegoro, Semarang, Indonesia Ferdinand, Augusty, Management Department, Postgraduate Program, Universitas Diponegoro, Indonesia Fernado, Fernado, Management Department, Universitas Internasional Batam, Batam, Indonesia Fitria, Dessy, IAIN Salatiga Fitriasari, Fika, Universitas Muhammadiyah Malang