Anies S. Basalamah * Corresponding Author Indonesian State College of Accountancy (STAN), Jakarta Indonesia
Johnny Jermias Simon Fraser University, Faculty of Business Administration, Burnaby, BC Canada
Gadjah Mada International Journal of BusinessMaster 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
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