Reviewer Acknowledgement

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

Dr. Rohmawati Kusumaningtias, S.E., Ak., M.S.A., [SCOPUS ID : 57215487512] Accounting Department, Faculty of Economics, Universitas Negeri Surabaya, Indonesia

Mrs Komang Ayu Krisnadewi, Udayana University, Indonesia

Prof. Dr. Hariyati, Ak, M.Si., CA., (Scopus ID : 57201350102) Department of Accounting Faculty of Economics Universitas Negeri Surabaya, Indonesia

Cliff Kohardinata, SE., M.M., Ak., CA, Universitas Ciputra, Indonesia, Indonesia

Mohammad Herli, SE., M.A.k, Universitas Wiraraja, Indonesia, Indonesia

Mara Elthaf Ilahiyah, S.E., M.A, Sekolah Tinggi Ilmu Ekonomi Indonesia, Indonesia