Muhammad Agung Prabowo Universitas Sebelas Maret, Indonesia   Jl. Ir. Sutami 36A Surakarta, Jawa Tengah 57126 Indonesia   muhagungprabowo@uns.ac.id   fe.uns.ac.id           JEL Areas: G3 : Corporate Finance and Governance: General M4 : Accounting and Auditing: General