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,, Basuki, Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi, Universitas Airlangga Surabaya, Jl. Airlangga No. 4-6, Surabaya 60286
,, Djuminah, Universitas Sebelas Maret Surakarta, Jl. Ir. Sutami 36 A, Surakarta 57126, Jawa Tengah
,, Nurkholis, Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang

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., Basuki, Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya
., Benazir, Faculty of Economics, University of Syiah Kuala, Darussalam, Banda Aceh
., Junaidi, Fakultas Ekonomi Universitas Trunojoyo Madura

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A., Rofikotul, Faculty of Economics and Business Airlangga University, Surabaya
Abd. Majid, M. Shabri, Faculty of Economics, University of Syiah Kuala, Darussalam, Banda Aceh
Abidin, Zaenal, ABFI Institute Perbanas
Achsani, Noer Azam, Jurusan Manajemen dan Bisnis Program Pascasarjana Manajemen dan Bisnis Institut Pertanian Bogor (MB IPB), Jl. Raya Pajajaran, Bogor - Indonesia 16151
Adam Sukoco Sikatan, George
Adhariani, Desi
Adi, Priyo Hari, Staf Pengajar Fakultas Ekonomi Universitas Kristen Satya Wacana, Salatiga
Adiasih, Priskila, Alumni Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Agustia, Dian, Fakultas Ekonomi Bisnis Universitas Airlangga Surabaya
Ahmar, Nurmala, STIE Perbanas Surabaya, Jl. Nginden Semolo 34-36, Surabaya 60118
Alim, M. Nizarul, Fakultas Ekonomi Universitas Trunojoyo
Almilia, Luciana Spica, Staf Pengajar Fakultas Ekonomi - STIE PERBANAS Surabaya
Almilia, Luciana Spica, STIE Perbanas Surabaya (Indonesia)
Amin, Aminul, STIE Malangkucecwara Malang Jl. Terusan Candi Kalasan, Blimbing, Mojolangu, Kec. Lowokwaru, Kota Malang, Jawa Timur 65142
Anastasia, Njo, Faculty of Economics, Petra Christian University
Anastasia, Njo, Finance Management Department, Faculty of Business and Economics, Petra Christian University, Siwalankerto 121-131, Surabaya 60236, Indonesia (Indonesia)
Andreas, Hans Hananto, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga
Andriansyah, Andriansyah, Research Division, Indonesian Capital Market Supervisory Agency (BAPEPAM) Master of Finance student at School of Finance and Applied Statistics, the Australian National University
Angkoso, Kurniawan Sekar, Lecturer of Satya Wacana Christian University, Salatiga-Indonesia

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