Anwar Hamdani STIE AUB Surakarta   Jl. Mr. Sartono No. 97 Surakarta Surakarta, Central Java 57135 Indonesia   anwar_aub@yahoo.co.id   www.stie-aub.ac.id           JEL Areas: M2 : Business Economics: General L2 : Firm Objectives, Organization, and Behavior: General