SeTin SeTin
* Corresponding Author
https://orcid.org/0000-0001-7065-1093

Universitas Kristen Maranatha
Indonesia

SETIN, SeTin is an Associate Professor at the Faculty of Business, Universitas Kristen Maranatha, Indonesia. She earned her M.Si in Accounting from Universitas Gadjah Mada, Indonesia and earned her doctoral degree in Accounting from Universitas Trisakti, Indonesia. Her research interests are budgeting, performance management system, and corporate social responsibility. Some of her works have been published in Social Responsibility Journal, Jurnal Pengurusan (UKM Journal of Management), and   Journal of Finance and Banking

Roy Sembel
IPMI International Business School
Indonesia

is a Professor in Financial Economics at the IPMI International Business School, Indonesia. He earned his MBA in Management and Finance from University of Pennsylvania (Philadelphia, USA) and his Ph.D in Corporate Finance and Econometrics from University of Pittsburgh, USA. Some of his works have been published in Asian Economic and Financial Review, Jurnal Pengurusan (UKM Journal of Management), Estudios de Economia Aplicada, Asian Social Science, European Journal of Economics, Finance and Administrative Sciences, and Research Journal of Applied Sciences. He published more than 30 books in Economic, Finance and Business.

Yvonne Augustine Sudibyo
Indonesia

is an Associate Professor at the Faculty of Business, Universitas Trisakti, Indonesia. She earned her Master Degree in Management Accounting from Universitas Indonesia and earned her Doctoral Degree in Business Administration from Nova South Eastern University, USA. Some of her works have been published in International Journal of Innovation, Creativity and Change, Jurnal Pengurusan (UKM Journal of Management) and IOP Conference Series. 

Ari Purwanti
Universitas Dian Nusantara
Indonesia

is currently a Senior Lecturer of Accounting in the Faculty of Economics and Business at Universitas Dian Nusantara, Indonesia. She earned her Master and Doctoral Degree in Accounting from Universitas Indonesia. Some of her works have been published in International Journal of Innovation, Creativity and Change Journal of Management Information and Decision Sciences.