1. Department of Management, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
2. Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
3. School of Economics and Business, Telkom University, Bandung, Indonesia
4. Faculty of Economics, Universitas Muhammadiyah Ponorogo, Ponorogo, Indonesia
5. Faculty of Business and Law, Coventry University, Coventry, United Kingdom