Christiantinus Dwiatmadja (Scopus ID : 57189694776) Department of Economic Science, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Indonesia

Edy Suandi Hamid (SINTA ID : 6034568) Department of Economic and Science, Faculty of Ecomomics and Business, Islamic University of Indonesia, Yogyakarta, Indonesia

Agus Suroso (Scopus ID : 57200232307) Department of Management, Faculty of Ecomomics and Business, Jenderal Soedirman University, Purwokerto, Indonesia.

Suliyanto (Scopus ID : 57204889877) Department of Management, Faculty of Ecomomics and Business, Jenderal Soedirman University, Purwokerto, Indonesia.

Lindrianasari (Scopus ID : 55102920600) Department of Accounting, Faculty of Ecomomics and Business, University of Lampung, Bandar Lampung, Indonesia.

Nurul Indarti (Scopus ID : 36680038200) Department of Management, Faculty of Ecomomics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia.

Euis Soliha (Scopus ID: 57211538859) Department of Management, Faculty of Economics and Business, Universitas Stikubank, Semarang, Indonesia

Sugeng Haryanto (SINTA ID : 259487) Department of Management, Faculty of Economic, Merdeka Malang University, Malang, Indonesia

Nungki Pradita  (SINTA ID : 6689346) Department  of  Management, Faculty of Economics and Business, Universitas Stikubank, Semarang, Indonesia.

Ceacilia Srimindarti (Scopus ID: 57210888518) Department of Accounting, Faculty of Economic and Business, Universitas Stikubank, Semarang, Indonesia.