Reviewer
Martin Quinn, [Scopus ID: 54392308200] Queen's University Belfast, Northern Ireland, Ireland
Lilik Handajani, [Sinta ID 6019495] Universitas Mataram, Indonesia
Novi Darmayanti, [Scopus ID 57200410478] [Sinta ID 5997837] Universitas Islam Darul Ulum Lamongan, Indonesia
Erlina Erlina, [Scopus ID 56880419500] [Sinta ID 6029174] Universitas Sumatera Utara, Indonesia
Imam Ghozali, [Scopus ID 55875276500] [Sinta ID 4816] Universitas Diponegoro, Indonesia
Winston Pontoh, [Scopus ID 56146663200] [Sinta ID 6003795] Universitas Sam Ratulangi, Indonesia
Robin Robin, [Scopus ID 57226104666] [Sinta ID 5997862] Universitas Internasional Batam, Indonesia
Stefani Lily Indarto, [Scopus ID 57194244065] [Sinta ID 6012517] Universitas Katolik Soegijapranata, Indonesia
Novi Swandari Budiarso, [Scopus ID 57202210663] [Sinta ID 5973192] Universitas Sam Ratulangi, Indonesia
Syawal Harianto, Politeknik Negeri Lhokseumawe, Indonesia
Fawzi Laswad, [Scopus ID: 8309408100] School of Accountancy, Massey University, New Zealand, New Zealand
Diyah Santi Hariyani, [Scopus ID 57216610563] [Sinta ID 257868] Universitas PGRI Madiun, Indonesia
Dede Hertina, [Scopus ID 57205060391] [Sinta ID 6002767] Universitas Widyatama Bandung, Indonesia
Chalarce Totanan, [Scopus ID 57195937832] [Sinta ID 6023754] Universitas Tadaluko, Indonesia
Arfan Ikhsan, (Scopus ID: 57212687613) Universitas Negeri Medan, Indonesia
Mohd Fauzi bin Kamarudin, (Scopus ID: 56673836500) Universiti Teknikal Malaysia Melaka, Malaysia
Andri Zainal, (Sinta ID: 5998386) Universitas Negeri Medan, Indonesia
Galih Wicaksono, (Scopus ID: 57190376006) Universitas Jember, Indonesia
Amir Indrabudiman P, (Scopus ID: 57194547231) Universitas Budi Luhur, Indonesia
Dito Aditia Darma Nasution, (Sinta ID: 6667614) Universitas Pembangunan Panca Budi, Indonesia
Niki Lukviarman, (Scopus ID: 57189240080) Universitas Andalas, Indonesia
A.A. Gde Satia Utama, (Scopus ID: 57190400910) Universitas Airlangga, Indonesia
Muhyarsyah Muhyarsyah, (Sinta ID: 6096755) Universitas Mercubuana, Indonesia
Bambang Tjahjadi, (Scopus ID: 57191278873) Universitas Airlangga, Indonesia