Reviewers

International Reviewers

Johnny Jermias, [SCOPUS ID: 6506871472], Simon Fraser University, Canada

Khadijah Md Ariffin, [SCOPUS ID: 57190000104], Universiti Tun Hussein Onn Malaysia

Mohd Lizam Bin Mohd Diah, [SCOPUS ID:57191252906], Department Jabatan Pengurusan Harta Tanah, Fakulti Pengurusan Teknologi dan Perniagaan, Universiti Tun Hussein Onn Malaysia (UTHM), Malaysia

National Reviewers

Alexander Anggono, [SINTA ID: 6676289] [SCOPUS ID: 57221777890], Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Alwan Sri Kustono, [SINTA ID : 259798] [SCOPUS ID: 57193236393], Accounting Department, Faculty of Economic and Business, Universitas Jember, Indonesia

Ani Wilujeng Suryani, [SINTA ID : 6026490] [SCOPUS ID: 57202587631], Accounting Department, Faculty of Economics and Business, Universitas Negeri Malang, Indonesia

Dewi Prastiwi, [SINTA ID : 6009221] [SCOPUS ID: 57214912128] Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Didi Achjari, [SINTA ID : 5974352] [SCOPUS ID: 6505571155] Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

Eni Wuryani, [SINTA ID : 6009585] [SCOPUS ID: 57205062134] Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Etikah Karyani, [SINTA ID : 5995189] [SCOPUS ID: 57211989795] Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia

Heri Yanto, [SINTA ID : 468] [SCOPUS ID: 57214119891] Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia

Imam Ghozali, [SINTA ID : 4816] [SCOPUS ID: 55875276500] Accounting Department, Faculty of Economics and Business, Universitas Diponegoro., Indonesia

Ida Farida Adi Prawira, [SINTA ID : 6027190] [SCOPUS ID: 57216300728] Accounting Department, Faculty of Economics and Business, Universitas Pendidikan Indonesia, Indonesia

Made Dudy Satyawan, [SINTA ID : 6009529] [SCOPUS], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Tarjo, [SINTA ID : 6031403] [SCOPUS ID: 57226417122], Accounting Department, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Taufiq Arifin, [SINTA ID : 5990498] [SCOPUS ID: 56310015200] Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia

Tettet Fitrijanti, [SINTA ID : 6022279] [SCOPUS ID: 57189266572] Accounting Department, Faculty of Economics and Business, Universitas Padjajaran, Indonesia

Wahyu Agus Winarno, [SINTA ID : 55004] [SCOPUS ID:57194203196], Accounting Department, Faculty of Economics and Business, Universitas Jember, Indonesia

Y. Anni Aryani, [SINTA ID : 6105698] [SCOPUS ID: 57191042768] Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia