KRISNA: Kumpulan Riset Akuntansi respects intellectual property and aims at protecting and promoting the original work of its authors. Manuscripts containing plagiarized material are against the standards of quality, research and innovation. Hence, all authors submitting articles to KRISNA: Kumpulan Riset Akuntansi are expected to abide ethical standards and abstain from plagiarism, in any form. All the papers submitted have to pass through an initial screening and will be checked through the Advanced Plagiarism Detection Software (Turnitin)