Reviewer

Maryam Seifzadeh, Ph.D. (SCOPUS ID: 57218215170, Department of Economics and Administrative Sciences, Islamic Azad University, Iran)

Rayenda Khresna Brahmana, Ph.D. (SCOPUS ID: 36815675800, School of Economics, Finance and Accounting, Coventry University, United Kingdom)

Siti Zaidah Turmin, Ph.D. (SCOPUS ID: 55979941100, Department of Accounting and Finance, Universiti Putra Malaysia, Malaysia)

Prof. Anis Chariri, S.E., Akt., M.Com., Ph.D. (SINTA ID: 4871, SCOPUS ID: 57189460631, Department of Accounting, Universitas Diponegoro, Indonesia)

Prof. Dr. Hadri Kusuma, MBA. (SINTA ID: 6018684, SCOPUS ID: 54405825200, Department of Accounting, Universitas Islam Indonesia, Indonesia)

Arfah Habib Saragih, S.E., M.S.Ak., CA., ASEAN CPA (SINTA ID: 6031771, SCOPUS ID: 57209022414, Department of Fiscal Administration, Universitas Indonesia, Indonesia)

Sany Dwita, S.E., M.Si.Ak., CA., Ph.D. (SINTA ID: 6135254, SCOPUS ID: 57210750897, Department of Accounting, Universitas Negeri Padang, Indonesia)

Dr. Fitria Husnatarina, S.E., M.Si. (SINTA ID: 6101672, SCOPUS ID: 56986662500, Department of Accounting, Universitas Palangkaraya, Indonesia)