- Junaidi
* Corresponding Author
Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta (UTY)
Indonesia

JUNAIDI is a lecturer at Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta. Currently, he is a doctorate student at Program Doktor Akuntansi, Universitas Gadjah Mada. He got his M.Si. (2004) from Universitas Gadjah Mada and his Bachelor Degree (1998) from Universitas Teknologi Yogyakarta. His research interests include Financial Report Analysis and Auditing.
    Author contact’s details:  Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta, Jl. Glagahsari No. 6,Yogyakarta, Indonesia; Phone: (0274) 373955 Fx. (0274) 381212, Mobile: 08122721026; e-mail: masjoen@yahoo.com, and masjun.junaidi@gmail.com.        

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

MIHARJO, Setiyono is a 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’s details: Faculty of Economics and Business of Universitas Gadjah Mada, Yogyakarta, Indonesia. Phone: +62 274 548510; e-mail: johnset@gmail.com.      

Bambang Hartadi
Faculty of Informatics Technology and Business UTY

HARTADI, Bambang is a lecturer at Faculty of Informatics Technology and Business UTY (FITB-UTY). 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 of Economics, Universitas Gadjah Mada. Currently, he is the rector of Universitas Teknologi Yogyakarta.
   Author contact’s details:  Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta, Jl. Glagahsari 63, Yogyakarta, Indonesia; e-mail: bhartadi@yahoo.com.