This is my Class whose test Class i have written But is failing everytime.with error First exception on row 0; first error: INVALID_CROSS_REFERENCE_KEY, Owner ID: owner cannot be blank: [OwnerId] .

public with sharing class CU_Detail_Growth {

    
        Public id accRecId {get;set;}
        public list<Account> accList{get;set;}
        Public Integer size{get;set;}
        Public Integer noOfRecords{get; set;}
      
    /*  public CU_Detail_Growth (){
      
        
      
      }*/
      
   /* public CU_Detail_Growth(ApexPages.StandardController controller) {
       
    }*/
    public CU_Detail_Growth(ApexPages.StandardsetController controller) {  
         accRecId = [select id,Account_Executive__c from Territory_Plan__c where id = :ApexPages.currentPage().getParameters().get('id')].Account_Executive__c;
         system.debug('****'+accRecId); 
        }  
      
    public ApexPages.StandardSetController setCon {
        get{
            if(setCon == null){
                size = 5;
                string queryString = 'select id,OwnerId,Name,Account_Category__c,of_Members__c,Market_Segment__c,Account_Status__c,Action_Plan__c,Relationship_Assessment__c FROM Account Where Account_Category__c =\'Growth\'  AND OwnerId =:accRecId' ;
                setCon = new ApexPages.StandardSetController(Database.getQueryLocator(queryString));
                setCon.setPageSize(size);
                noOfRecords = setCon.getResultSize();
            }
                return setCon;
        }set;
    }
      
    Public List<Account> getAccounts(){
        List<Account> accList = new List<Account>();
            for(Account a : (List<Account>)setCon.getRecords())
                accList.add(a);
            return accList;
    }
        
    public pageReference refresh() {
            setCon = null;
            getAccounts();
            setCon.setPageNumber(1);
            return null;
    }
        
    public Boolean hasNext {
        get {
            return setCon.getHasNext();
            }
        set;
    }
    public Boolean hasPrevious {
        get {
            return setCon.getHasPrevious();
            }
        set;
    }
     
    public Integer pageNumber {
        get {
            return setCon.getPageNumber();
            }
        set;
        }
     
    public void first() {
        setCon.first();
    }
     
    public void last() {
        setCon.last();
    }
     
    public void previous() {
        setCon.previous();
    }
     
    public void next() {
        setCon.next();
    }
}
Test Class:-

@IsTest
Public class TestCU_Detail_Growth {
    
    Public static testMethod Void detailGrowth(){
    
        User u = new User(
     ProfileId = [SELECT Id FROM Profile WHERE Name = 'System Administrator'].Id,
     LastName = 'last',
     Email = 'puser000@amamama.com',
     Username = 'puser000@amamama.com' + System.currentTimeMillis(),
     CompanyName = 'TEST',
     Title = 'title',
     Alias = 'alias',
     TimeZoneSidKey = 'America/Los_Angeles',
     EmailEncodingKey = 'UTF-8',
     LanguageLocaleKey = 'en_US',
     LocaleSidKey = 'en_US'
     
);

         Account acc =new Account(Name='1st Advantage CU ',Account_Category__c ='Growth',OwnerId=u.id);
         Insert acc;
          
        List<Territory_Plan__c> t = new List<Territory_Plan__c>();
        Territory_Plan__c tps = new Territory_Plan__c();
        tps.Account_Executive__c=u.id;
        tps.of_Accounts__c=14;
        tps.Fiscal_Year__c='2018';
        tps.Total_Years_Membership__c=120;
        tps.of_Accounts_with_Bill_Pay__c=12;
        tps.of_Accounts_with_Credit__c=14;
        tps.of_Accounts_with_Debit__c=5;
      //  tps.Account__c=acc.id;
        tps.of_Accounts_with_TMC__c=7;
        
        t.add(tps);
                                                
          Insert t;
    
   Test.StartTest(); 
           PageReference pageRef = Page.CU_Growth; 
  pageRef.getParameters().put('id', String.valueOf(acc.Id));
         Test.setCurrentPage(Page.CU_Growth);
  ApexPages.StandardSetController stdSetController = new ApexPages.StandardSetController(t);
  stdSetController.setSelected(t);
  CU_Detail_Growth  ext = new CU_Detail_Growth (stdSetController);

            
            ext.getAccounts();
            ext.refresh();
            ext.first();
            ext.last();
            ext.previous();
            ext.next(); 

        Test.StopTest();
    
    
    }



}