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Larasati, Ika Putri, Universitas Negeri Malang (Indonesia)
Lestari, Barkah, Staf Pengajar Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta
Lestari, Indah Dwi, Universitas PGRI Madiun (Indonesia)
Lestari, Nita, Prodi Pendidikan Akuntansi Universitas Negeri Yogyakarta
Lewaru, Trisna Sary, Universitas Pattimura (Indonesia)
Listiadi, Agung, Universitas Negeri Surabaya
Listiani, Listiani, Alumni Pendidikan Akuntansi FE UNY (Indonesia)
Listiyani, Indriana Mei, Jurusan Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Yogyakarta (Indonesia)
Litasari, Brilia Afnizar, Accounting Education Department Yogyakarta State University
Luis, Calvin, Kwik Kian Gie School of Business (Indonesia)
Lupita, Widya, Universitas Islam Indonesia
Lutfiani, Lifah, Prodi Pendidikan Akuntansi Universitas Negeri Yogyakarta
Lutfyana, Ajeng Metha, Universitas Negeri Semarang (Indonesia)
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