Lakilaki, Eogenie, Accounting Departement, Faculty of Economics, Universitas Sriwijaya
Laksmi, Dinda Ayu, Accounting Department, Faculty of Economics and Business, Airlangga University Surabaya
Laksono, Bayu Rama, Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya
Lasdi, Lodovicus , Accounting Department, Faculty of Business, Universitas Katolik Widya Mandala
Lazuardian, Al Wafdah, Universitas Negeri Surabaya
Lianata, Iline, Accounting Department, Faculty of Business and Economics, Universitas Kristen Petra
Limijaya, Amelia, Parahyangan Catholic University
Lukman, Lukman, Accounting Study Program, Universitas Atma Jaya Makassar