1. Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia
2. Department of Management, Faculty of Economics and Business, Universitas Jember, Surabaya 60115, Indonesia
3. School of Business, Faculty of Finance, Business, and Management, University of Wollongong in Dubai, Dubai P.O. Box 20183, United Arab Emirates