Reviewers

International Reviewers

Pornlapas Suwannarat, [SCOPUS ID:56246554600], [Curriculum Vitae], Department of Management, Kasetsart Business School, Kasetsart University, Thailand

Grace Oyeyemi Ogundajo, [Google Scholar], [SCOPUS ID: 57208260604], [Curriculum Vitae], Accounting Department, Babcock University, Nigeria

Ramona Orastean, [SCOPUS ID: 39861906900], [Curriculum Vitae], Lucian Blaga University of Sibiu, Romania

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

Amirul Hafiz Mohd Nasir, Curriculum Vitae, Faculty of Economics and Management, Universiti Kebangsaan Malaysia

Hafizuddin Syah, [SCOPUS ID: 57204845959], Faculty of Economics and Management, Universiti Kebangsaan Malaysia

Mohd Rizal Palil, [SCOPUS ID: 51663834200], Faculty of Economics and Management, Universiti Kebangsaan 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

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

Loggar Bhilawa, [SINTA ID:6009658], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Made Dudy Satyawan, [SINTA ID : 6009529] [SCOPUS ID: 57286702400 ], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Mariana, [SINTA ID:6008985], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Merlyana Dwinda Yanthi, [SINTA ID: 6008987], Accounting Department, Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia

Ni Nyoman Alit Triani, [SINTA ID: 6008867] [SCOPUS ID: 57218564348], Accounting Department, Faculty of Economics and Bussiness, Universitas Negeri Surabaya, Indonesia

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

Irma Paramita Sofia [SCOPUS ID: 58116534700], Accounting Department, Faculty of Economy & Business, Universitas Pembangunan Jaya, Indonesia

Novy Silvia Dewi [SCOPUS ID: 60109510], Accounting Department, Faculty of Economi & Business, Universitas Pembangunan Jaya, Indonesia

Arry Eksandy [SINTA ID :5997725] Accounting Department, Faculty of Economi & Business, Universitas Pembangunan Jaya, Indonesia

Novie Susanti Suseno [SCOPUS ID: 57209503896 Accounting Department, Faculty of Economy & Business, Universitas Garut, Indonesia

Dr. Endar Pituringsih, SE., M.Si., Ak., CA [SINTA ID : 6142112] Accounting Department, Faculty of Economy & Business, Universitas Mataram, Indonesia

Dr. Ayudia Sokarina, SE., M.Si., Ak., CPA [SINTA ID: 6695035] Accounting Department, Faculty of Economy & Business, Universitas Mataram, Indonesia

Nurabiah, SE., M.MSI [SINTA ID: 6186173] Accounting Department, Faculty of Economy & Business, Universitas Mataram, Indonesia

Dr. Lilik Handajani, SE., M.SA., Ak., CA [SINTA ID : 6019495] Accounting Department, Faculty of Economy & Business, Universitas Mataram, Indonesia

Animah, SE., M.Si [SCOPUS ID: 57895101800] [SINTA ID: 6175148] Accounting Department, Faculty of Economy & Business, Universitas Mataram, Indonesia