Acknowledgement to Reviewer

  1. Mr Yulita Setawanta, [SCOPUS ID: 57196195268], Universitas Dian Nuswantoro, Indonesia
  2. Nila Tristiarini, [SCOPUS ID: 57203336446] Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang, Indonesia
  3. Prof. Dr. Andreas Lako, [SCOPUS ID: 57192832233], Universitas Katolik Soegijapranata, Indonesia, Indonesia
  4. Prof. Dr. Made Sudarma SE., MM., Ak.,, [SCOPUS ID: 57192416576], Universitas Brawijaya, Indonesia
  5. Prof. Faisal Ph.D, CMA, CRP, CERG, [SCOPUS ID: 56625699700], Universitas Diponegoro
  6. Prof. Dr. Initiyas Utami SE, M.Si, Ak., [SCOPUS ID: 57190021570] , Universitas Kristen Satya Wacana
  7. Dr. Fitra Roman Cahaya SE., M.Com., Ph.D, CSRS, CSRA, [SCOPUS ID: 55096931300], Universitas Islam Indonesia
  8. Dr. Gatot Soepriyanto SE., Ak., M.Buss (Acc)., Ph.D, [SCOPUS ID: 57087079000], Universitas Bina Nusantara, Indonesia
  9. Dr. Budi Frensidy S.E., M.Com., CSA, CFP, CWM, CRP, [SCOPUS ID: 57190034329], Universitas Indonesia, Indonesia
  10. Yulita Setiawanta.,SE.,M.Si.,Ak.,CPA.,CSRA.,ACPA Universitas Dian Nuswantoro, Indonesia authorId=
  11. 57196195268Dr. Soni Agus Irwandi, SE., Akt, M.Si, CA, STIE Perbanas Surabaya, Indonesia authorId=57191189057