1. Department of Management, Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52 – 60, Salatiga, Indonesia
2. Department of Economics, Faculty of Economics and Business, Satya Wacana Christian University Jl. Diponegoro No. 52 – 60, Salatiga, Indonesia
3. Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus Universitas Indonesia, Depok, Indonesia
4. Research Division, PT Samuel Sekuritas Indonesia Menara Imperium, Jakarta, Indonesia