Luciana Spica Almilia
* Corresponding Author
Perbanas Banking and Business College
Indonesia

ALMILIA, Luciana S. holds Master of Science and PhD on Accounting Department at Universitas Gadjah Mada, Indonesia. She is a Lecturer in the Accounting Department, Perbanas Banking and Business College, Surabaya, Indonesia. Her research interest is in the fields of information system and financial accounting. She had conducted some International journal publications, such as in International Journal of Business Information Systems; Journal of Indonesia Economic and Business; University of the Thai Chamber of Commerce – International Journal of Business and Economics; and Accounting and Taxation.
    Author contact’s details: STIE PERBANAS SURABAYA, Jl. Nginden Semolo 34-36 Surabaya 60118, Indonesia; Phone: +62 31 591 2611-2, 594 7151-2; Fax: +62 31 593 5937; E-mail: almilia_spica@yahoo.com.                    

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

HARTONO, Jogiyanto is a Professor in Information Systems in the Department of Accounting, at the Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. He earned his MBA in Information Systems from Western Michigan University and his Ph.D. in Accounting from Temple University, U.S.A. Now, he chairs the Magister Management Program at the Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia. He published books in Financial and Information Systems.
    Author contact’s details: Master of Management Program, Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Teknika Utara 1, Yogyakarta 55281, Indonesia; Phone: +62 274 562222, 511036; Fax. +62 274 564388; E-mail: jogiyanto_hm@ugm.ac.id.              

. Supriyadi
Faculty of Economics and Business, Universitas Gadjah Mada
Indonesia

SUPRIYADI is a Senior Lecturer in the Department of Accounting, at the Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia. He received his Ph.D. in Accounting from the University of Kentucky, U.S.A. His research interest is in the area of behavioral accounting in the fields of managerial accounting, taxation, information system, auditing, and financial accounting.
    Author contact’s details: Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia; Phone: +62 274 548510; E-mail: pri@mmugm.ac.id.          

Ertambang Nahartyo
Faculty of Economics and Business, Universitas Gadjah Mada
Indonesia

NAHARTYO, Ertambang is a Senior Lecturer in the Department of Accounting, at the Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia. He received his Ph.D. in Accounting from the University of Kentucky, U.S.A. His research interest is in the area of behavioral accounting in the fields of managerial accounting, taxation, and auditing.
    Author contact’s details: Faculty of Economics and Business of Universitas Gadjah Mada, Yogyakarta, Indonesia; Phone: +62 274 548510; E-mail: ertambang@mail.ugm.ac.id.