1. Accounting Science Doctoral Programme, Faculty of Economics and Business, Universitas Gadjah Mada, Daerah Istimewa Yogyakarta, Indonesia
2. Department of Accounting, Faculty of Economics and Business, Universitas Pelita Harapan, Banten, Indonesia
3. Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Daerah Istimewa Yogyakarta, Indonesia