Nugroho, Yohanes Saptiadi Baptista
Suhardjanto, Djoko
Widarjo, Wahyu
Supriyono,
Article History
Received: 10 July 2025
Accepted: 15 April 2026
First Online: 29 April 2026
Declarations
:
: This study is based on publicly available secondary financial and remuneration data. No human participants, personal data, or experimental interventions were involved. Therefore, formal ethical approval was not required for this research. Not applicable. The study did not involve human respondents or data collected directly from individuals.
: Not applicable.
: The authors declare no competing interests.