Junaidi Junaidi
* Corresponding Author
Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta
Indonesia

Lecturer at Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta. He got his Doctor (2014) and M.Si (2004) form Universitas Gadjah Mada, and his Bachelor Degree (1998) from Universitas Teknologi Yogyakarta. His research interest include Auditing and Financial Report Analysis. He is also active in various national and international seminars. Several scientific studies have been published in accredited national journals, and international journals in Scopus indexes. In addition to being a lecturer he also researchers, business practitioners, author, and active writer in various social media.

Author contact details: Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta, Jl. Ring Road Utara Jombor Sleman Yogyakarta, telp. (+6274) 623310, fax. (0274) 623306, email: masjoen@uty.ac.id, and mobile phone: +62889-1770-777.

Jogiyanto Hartono
Faculty of Economics and Business, Universitas Gadjah Mada
Indonesia

Lecturer at Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada. He earned his Ph.D. from Temple University, United States (1997). His M.B.A. from Western Michigan University, United States (1991), and his Bachelor Degree from Faculty of Economics, Universitas Gadjah Mada (1985). Currently (2016), he is the Doctoral Program Coordinator of Faculty of Economics and Business Universitas Gadjah Mada.

Author contact details: Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia; phone +62 274 548510; email: jogiyantohm@ gmail.com.

Eko Suwardi
Faculty of Economics and Business, Universitas Gadjah Mada
Indonesia

Lecturer at Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada. He earned his Ph.D. from Queensland University of Technology, Australia (2005). His M.Sc. from California State University, United States (1994), and his Bachelor Degree from Faculty of Economics, Universitas Gadjah Mada (1987). Currently (2016), he is the Dean of Faculty of Economics and Business Universitas Gadjah Mada.

Author contact details: Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia, phone [+6274]548510, email: e.suwardi@ ugm.ac.id.

Setiyono Miharjo
Faculty of Economics and Business, Universitas Gadjah Mada
Indonesia

Lecturer at Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada. He earned his Ph.D. from The Fox School of Business, Temple University, Philadelphia (2007), his M.B.A. from Haworth College of Business, Western Michigan University (1994), and his Bachelor Degree from Faculty of Economics, Universitas Gadjah Mada (1990). His main areas of research include Financial Accounting, Managerial Accounting, and Taxation.

Author contact details: Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia, phone +62 274 548510; email: jonset@gmail.com.

Bambang Hartadi
Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta
Indonesia

Lecturer at Faculty of Informatics Technology and Business Universitas Teknologi Yogyakarta. He received his Ph.D (2006) from School of Management USM Malaysia. He took his Master of Management (1996) on Marketing and Accounting Management in Universitas Gadjah Mada. He took his undergraduate program (1982) from Faculty Economics Universitas Gadjah Mada. Currently, he is the rector of Universitas Teknologi Yogyakarta.

Author contact details: at Faculty of Informatics Technology and Business Universitas Teknologi Yogyakarta, Jl. Ring Road Utara Jombor Sleman Yogyakarta, Indonesia; email: bhartadi@yahoo.com.