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Peer Reviewer

Prof. Izah Mohd Tahir, [Scopus ID: 35099372000] Department of Economics & Management Science, University Sultan Zainal Abidin-UniSZA, Malaysia

Prof. Milind Sathye, [Scopus Author ID: 8933574100] Faculty of Business, Government, and Law University of Canberra, Australia

Prof. Tundjung Herning Sitabuana, [Scopus ID: 57200231443] Department of Law, Tarumanagara University, Jakarta, Indonesia

Dr. Aris Siswati, Faculty of Economics and Business, University of Merdeka Malang, Indonesia

Dr. Fathyah Hashim, [Scopus Author ID: 55505575500] Department of Accounting Graduate School of Business Universiti Sains Malaysia, Malaysia

Dr. Gaguk Apriyanto, [Scopus Author ID: 57214590593] Department of Accounting, Faculty of Economics and Business, University of Merdeka Malang, Indonesia

Dr. Harun Harun, [Scopus Author ID: 55361217000] Faculty of Business and Government, University of Canberra, Australia

Dr. Mostafa Monzur Hasan, [Scopus Author ID: 56489515600] Department of Accounting and Corporate Governance, Macquarie University, Sydney, Australia

Pindo Tutuko, Ph.D., [Scopus ID: 57191835086] Faculty of Engineering, University of Merdeka Malang, Indonesia

Salim Darmadi, [Scopus Author ID: 55761575900] Directorate of Financial System Stability, Indonesia Financial Services Authority (OJK), Jakarta, Indonesia

Sufiyanto Sufiyanto, Faculty of Engineering, University of Merdeka Malang, Indonesia