Pahrudin, Pahrudin, Chaoyang University of Technology (Taiwan, Province of China)
Patrisia, Dina, Universitas Negeri Padang (Indonesia)
Perdana, Djaja, Akademi Akuntansi YKPN Yogyakarta (Indonesia)
Pertiwi, Widhi Netraning, Universitas Muhammadiyah Bandung (Indonesia)
Pitriyan, Pipit, Universitas Padjadjaran Bandung (Indonesia)
Pituringsih, Endar, University of Mataram (Indonesia)
Prahastia, Vinda Yuni, FEB Universitas Islam Nahdlatul Ulama Jepara
Prajanti, Sucihatiningsih Dian Wisika, Jurusan Ekonomi Pembangunan, Universitas Negeri Semarang (Indonesia)
Pramuki, Ni Made Wisni Arie, Universitas Hindu Indonesia (Indonesia)
Pranoto, Pranoto, Universitas Pamulang (Indonesia)
Prasca, Hafni Adinda, Institut Teknologi Bandung (Indonesia)
Prasojo, Hadi, Program Pascasarjana Ilmu Ekonomi, Universitas Indonesia (Indonesia)
Pratama, Muhammad Andreaginola, Universitas Pelita Harapan (Indonesia)
Pratiwi, Amelia, Universitas Muhammadiyah Yogyakarta (Indonesia)
Prianto, Agus, STKIP PGRI Jombang (Indonesia)
Prihaningtias, Yeney Widya, Universitas Brawijaya (Indonesia)
Prihatiningtias, Yeney Widya, Brawijaya University (Indonesia)
Primandaru, Noormalita, STIE YKPN (Indonesia)
Primandaru, Noormalita, Manajemen STIE YKPN (Indonesia)
Priyono, Anhar Fauzan, Universitas Padjadjaran (Indonesia)
Purhantara, Wahyu, STIE Mitra Indonesia Yogyakarta, Indonesia (Indonesia)
Purhantara, Wahyu, STIE Mitra Indonesia Yogyakarta (Indonesia)
Purnama, Dewi, Universitas Padjadjaran (Indonesia)
Purnama Sari, Desak Made Febri, Faculty of Economics and Business, Universitas Pendidikan Nasional (Indonesia)
Purnastuti, Losina, Universitas Negeri Yogyakarta (Indonesia)
Purnastuti, Losina, Universitas Negeri Yogyakarta
Purnastuti, Losina, Universitas Negeri Yogyakarta, Indonesia (Indonesia)
Purnomosidhi, Bambang, Universitas Brawijaya (Indonesia)
Purwanti, Lilik, Universitas Brawijaya (Indonesia)
Purwanti, Lilik, Universitas Brawijaya Malang (Indonesia)
Purwanto, Purwanto, Universitas Negeri Yogyakarta (Indonesia)
Purwati, Astri Ayu, Institut Bisnis dan Teknologi Pelita Indonesia (Indonesia)
Puspita, Baiq Nurlita Dwi, Universitas Muhammadiyah Yogyakarta (Indonesia)
Puspitasari, Inda F, Universitas Gadjah Mada (Indonesia)
Pustikaningsih, Adeng, Universitas Negeri Yogyakarta, Indonesia (Indonesia)
Putranto, Yohanes Andri, Universitas Katolik Musi Charitas Palembang (Indonesia)
Putranto, Yohannes Andri, Sekolah Tinggi Ilmu Ekonomi Musi Palembang, Indonesia (Indonesia)
Putranto B, Yohanes Andri, Universitas Katolik Musi Charitas, Palembang, Indonesia (Indonesia)
Putri, Fadikia K, Universitas Gadjah Mada (Indonesia)
Putritama, Afrida, Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia Department of Accounting, Faculty of Economics and Business, Universitas Negeri Yogyakarta, Yogyakarta, Indonesia (Indonesia)
Putritama, Afrida, Universitas Negeri Yogyakarta (Indonesia)

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