Reviewers

Alexander Anggono, SE., MSi., PhD.,  [SINTA ID: 6676289] [SCOPUS], Accounting Departement, Faculty of Economics, Universitas Trunojoyo Madura, Indonesia

Dr. Alwan Sri Kustono, SE., MSi., Ak.CPA, [SINTA ID : 259798] [SCOPUS ID: 57193236393], Accounting Departmenet, Faculty of Economic and Bussiness, Universitas Jember, Indonesia

Dr Ani Wilujeng Suryani, [SINTA ID : 6026490] [SCOPUS ID: 57202587631], Accounting Study Program, Faculty of Economics, Universitas Negeri Malang, Indonesia

Dr. Dewi Prastiwi, SE, Ak, M.Si, CA,[SINTA ID : 6009221] [SCOPUS ID: 57214912128] Accounting Department, Faculty of Economics & Bussiness, Universitas Negeri Surabaya, Indonesia, Indonesia

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

Dr. Eni Wuryani, S.E., M.Si., [SINTA ID : 6009585] [SCOPUS ID: 57205062134] Accounting Department, Faculty of Economics & Bussiness, Universitas Negeri Surabaya, Indonesia

Dr. Etikah Karyani, SE, Ak, MSM, CA, CMA, [SINTA ID : 5995189] [SCOPUS ID: 57211989795] Indonesia Banking School, Indonesia

Dr. Pujiono ,SE,Ak, M.Si, CA, [SINTA ID : 6009567] [SCOPUS ID:57200392519], Accounting Department, Faculty of Economics & Bussiness , Universitas Negeri Surabaya, Indonesia

Drs. Heri Yanto, M.B.A., Ph.D, [SINTA ID : 468] [SCOPUS ID: 57214119891] Accounting Department, Faculty of Economics, Universitas Negeri Semarang, Indonesia

Prof. Imam Ghazali, M.Com,Ph.D, [SINTA ID : 4816] [SCOPUS ID: 55875276500] Accounting Department, Faculty of Economics and Business, Universitas Diponegoro., Indonesia

Dr. Ida Farida Adi Prawira, SE., M.Si., Ak.,CA, [SINTA ID : 6027190] [SCOPUS ID: 57216300728] Accounting Departement, Faculty of Economics and Business, Universitas Pendidikan Indonesia, Indonesia

Johnny Jermias, Ph.D., CPA, CMA, CA, [SCOPUS ID: 6506871472], Simon Fraser University, Canada

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

Made Dudy Satyawan, SE, Ak, M.Si, CA, [SINTA ID : 6009529] [SCOPUS], Accounting Department, Faculty of Economics & Bussiness, Universitas Negeri Surabaya, Indonesia

Prof. Madya Dr. 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

Dr. Ir. Setyo Hari Wijanto, S.E., M.M., [SINTA ID : 6673099] [SCOPUS ID: 57191032906] Management Departement, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Dr. Siti Nurwahyuningsih Harahap, S.E., MBA, [SINTA ID : 6038115] [SCOPUS ID: 57216851462]Accounting Departement, Faculty of Economics and Business, Universitas Indonesia, Indonesia

Dr. Tarjo, S.E., M.Si., CFE, [SINTA ID : 6031403] [SCOPUS ID: 57226417122], Accounting Departement, Faculty of Economics and Business, Universitas Trunojoyo Madura, Indonesia

Taufiq Arifin, S.E., M.Sc., Ak., C.A., [SINTA ID : 5990498] [SCOPUS ID: 56310015200] Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia

Dr. Tettet Fitrijanti, M.Si., Ak., CA, [SINTA ID : 6022279] [SCOPUS ID: 57189266572] Accounting Department, Faculty of Economics and Business, Universitas Padjajaran, Indonesia

Dr. Wahyu Agus Winarno, S.E., M.Sc., Ak., CA., CPA, [SINTA ID : 55004] [SCOPUS ID:57194203196], Faculty of Economics and Business, Universitas Jember, Indonesia, Indonesia

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