Widjiarti Nur Riswandi
(1), Heri Sudarsono
(2), Asri Noer Rahmi
(3), Ali Hamza
(4)
(1)
Department of Economics, Faculty Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
,
(2)
Department of Economics, Faculty Business and Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
,
(3)
Department of Accounting, Faculty Business and Economics, Universitas Al-Azhar Indonesia, Jakarta, Indonesia
,
(4)
Department of Finance, School of Business, Institute of Business Administration Karachi, Pakistan.