* Corresponding Author Faculty Economics and Business, Universitas Gadjah Mada Indonesia
FRENDY, is currently a research student of Graduate Program in Economics and Business Administration, Nagoya University, Japan. He graduated from Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada in 2010. His main research interests are: auditing and financial accounting. Author’s contact details: Nagoya University Foreign Students House, Room 319 2-12-1 Tosei-cho, Showa-ku, Nagoya-shi, Aichi-ken 466-002, Japan; phone: +81 90-9908-1297; e-mail: email@example.com.
Indra Wijaya Kusuma Faculty Economics and Business, Universitas Gadjah Mada Indonesia
KUSUMA, Indra Wijaya, is a professor in accounting from Universitas Gadjah Mada, Yogyakarta. He earned his Ph.D. in accounting from Kent State University in 1998. He is a chair of Indonesian Institute of Accountant — Accounting Professional Program Evaluation and Recommendation Committee since 2007. Author’s contact details: Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia; phone: +62 274 548510; email: indra.kusuma@ gadjahmada.edu
Gadjah Mada International Journal of Business Master in Management | Faculty of Economics Business | Universitas Gadjah Mada Jl. Teknika Utara No. 1 Yogyakarta 55281 Indonesia | Phone: +62 274 511036 | Fax: +62 274 511035