1. Department of Management-Faculty of Economics and Business, Faculty of Economics and Business Universitas Gadjah Mada (UGM), Yogyakarta, Indonesia
2. Department of Management-Faculty of Economics and Business, STIE Yayasan Keluarga Pahlawan Negara (STIE YKPN), Yogyakarta, Indonesia
3. Department of Management-Faculty of Economics and Business Universitas Gadjah Mada (UGM), Yogyakarta, Indonesia