Reviewer
Prof. Dr. Grahita Chandrarin, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Kazi Sohag, Graduate School of Economics Management, Ural Federal University, Russian Federation., Russian Federation
Dr. Imam Subekti, Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia, Indonesia
Dr Heru Tjaraka, Accounting Department, Faculty of Economics and Business, University Airlangga, Indonesia
Dr. Heyvon Herdhayinta, Accounting Department, Faculty of Economics and Business, Gadjah Mada University, Indonesia
Dr. Luciana Spica Almilia, Accounting Department, University of Hayam Wuruk Perbanas, Surabaya, Indonesia
Dr. Nurul Hasanah Uswati Dewi, Accounting Department, University of Hayam Wuruk Perbanas, Surabaya, Indonesia
Dr. Diana Zuhroh, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Dr. Gaguk Apriyanto, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia
Saman Abdul Aziz, Accounting Department, Faculty of Economics and Business, University of Merdeka Malang, Indonesia