Jogianto Hartono
* Corresponding Author
https://www.scopus.com/authid/detail.uri?authorId=55104492500

Scopus ID: 55104492500, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta
Indonesia

HARTONO, Jogiyanto is a 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.
Contact details: Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia; phone +62 274 548510; email: jogiyantohm@ gmail.com.

Sri Wahyuni
STIE Mahardhika Surabaya
Indonesia

WAHYUNI, Sri, is a lecturer at the STIE Mahardhika Surabaya, Indonesia. She earned her Dr. (2015) in Accounting from Universitas Gadjah Mada, Yogyakarta, Indonesia, and earned her M.Si. (1998) in Accounting from the same university.
Contact detail: STIE Mahardhika Surabaya, Jl. Wisata Menanggal No.42A Surabaya, Indonesia; celullar phone: 081330672266; e-mail: yuni71@yahoo.com.