Acknowledgments

My endless gratitude goes to Mr. JC who designs my life and who always keeps me saved and blessed. It also goes to my beloved family: my father, Sumarto, for the support, my mother, Premonowati, for greatest patience and for the supper at midnight, and my handsome brother, Noel, for making me laugh at when it is needed.

I would also like to thank those who have assisted me in making this thesis well done. My greatest gratitude goes to Drs. Concilianus Laos Mbato, M.A., for his criticism, advice, correction, and support. It goes too to F.X. Ouda Teda Ena, S.Pd, M.Pd., and Antonius Jody, S.Pd. for the review. Their willingness to review my design in the busy hours really helps me. My special gratitude goes to Drs. Yusef Widya Karsana, Akt., M.Si. who has given me permission to conduct my study in Accounting Program; Cesilia Dwi Setyorini, S.Pd, English lecturer of Accounting Program who help me to conduct the need and post survey in her attractive class; and the students of Accounting Program of Sanata Dharma University Yogyakarta who became the respondents of my questionnaire.

Special thanks are also addressed to my cyber friends who help me in accomplishing this thesis and who accompany me every single night in the front of notebook: Juragan Opik (Unitiga Software Development), fl3xu5, Choirul Salam, Donz Anto, mbah ‘fendi_mild’, desmon_spencer, Rizal Andreas, Riang 'CVT' and the buzzers I could not mention one by one.

Then, I am so grateful to Winny, Liol, Niken, Olive, Putri, Prima, Linda, Nina, Mbokdhe, Hepi, Patrick, Bikom, Adit Babi, Curly Adhit, Tony, Dudy, Ardi, Febri, Papi Lukas, Mami Mon, Yessi, Cipok, Willichazoer, and all PBI 2003 students for wonderful companionship. It is nice having friends like them.

For what it is called friendship, I thank Inami, Antz, and Cang2. I thank them for the time we laugh at and cry together, in good time and bad time.

Finally, this thesis is dedicated to someone whom I love wholeheartedly, who gives me sweet experiences, and whom I learn love and live. Whatever happens, he is still the number one in my heart. God Bless us.