Maria Kontesa STIE Widya Dharma, Pontianak, Indonesia   Hos Cokroaminoto Gang Palem No.16 Hos Cokroaminoto Gang Palem No.16 Pontianak, Kalbar 78243 Indonesia   mariakontesa80@yahoo.com   http://widyadharmapnk.ac.id/wd/wd/index.php           JEL Areas: G3 : Corporate Finance and Governance: General G2 : Financial Institutions and Services: General