Etty Murwaningsari
* Corresponding Author
Faculty of Economics, Universitas Trisakti, Indonesia
Indonesia

MURWANINGSARI, Etty, a full-time lecturer and Vice Dean of Academic at the Faculty of Economics, Trisakti University. She earned her Doctor in Accounting from Faculty of Economic University of Indonesia (FEUI) in 2011, Master of Management majoring in Financial Management from Trisakti University in 1995, and Bachelor Degree in Accounting from University Airlangga, Surabaya in 1981. She has written articles published in several journal and her research has been presented in several conferences such as American Accounting Association (AAA) Annual Meeting in Washington D.C, USA (2012), and in Denver, Colorado, USA(2011), Asian Pacific Conference on International Accounting in Gold Coast, Australia (2010) and in Las Vegas, Nevada, USA (2009).
Author’s contact detail: Faculty of Economics, Trisakti University, Jalan Kyai Tapa (Grogol) Jakarta 11440, Indonesia; Phone: (62-21) 566-8632, 566-3232 (Hunting); e-mail: etty_nasser@yahoo.com.    

Sidharta Utama
Faculty of Economics, University of Indonesia
Indonesia

UTAMA, Sidharta is a full professor at the Faculty of Economics University of Indonesia (FEUI) and currently serves as a secretary of the Board of Trustees at the University. He is a member of the International Accounting Education Standards Board (IAESB), a member of the Board of Trustees —Indonesia Institute for Corporate Directorship (IICD), the National Council —the Indonesian Intitute of Chartered Accountants (IAI), the management board of Transparency International Indonesia, and the Board of Advisory for Financial Accounting Policy of the Indonesia Central Bank. He is also an independent commissioner and a member of audit committee in several publicly listed companies in Indonesia. He obtained his Undergraduate Degree (1987) majoring in Accounting from FEUI, MBA Degree (1990) majoring in Finance and Information System from Indiana University, and Ph.D. Degree (1996) majoring in Accounting from Texas A&M university. He is a Chartered Accountant from IAI and Chartered Financial Analyst from CFA Institute.
Author’s contact detail: Faculty of Economics, University of Indonesia (FEUI), Depok, Jakarta, Indonesia. Email: sidhartautama@yahoo.com.

Hilda Rossieta
Faculty of Economics, University of Indonesia
Indonesia

ROSSIETA, Hilda is a lecturer at the Faculty of Economics University of Indonesia (FEUI). She obtained her Ph.D. (2006) in Accounting and Finance from Manchester Business School  The University of Manchester, Manchester, United Kingdom; M.Comm. (Master of Commerce) (1992) in Management Accounting from The University of New South Wales, Sidney, Australia; Undergraduate Degree (1984) from University of Indonesia (FEUI). She has written articles and papers and has presented her research works in international as well as national conference/seminars regarding accounting, corporate finance and good governance research.
Author’s contact detail: Accounting Department Building, 2nd Floor, Jl. Prof. Dr. Sumitro Djojohadikusumo, Kampus Widjojo Nitisastro, Depok, West Java, Indonesia 16424; Phone: +62-81387567895; E-mail: enjum9@gmail.com, and hilda.rosieta@ui.ac.id.