I Ketut Widnyana (Scopus ID: 57215057262) (Google Scholar) (Sinta ID), Universitas Mahasaraswati Denpasar, Indonesia

Khudzir Ismail (Scopus ID: 7102670785) (Google Scholar), Professor in Chemical Technology, Universiti Teknologi MARA, Malaysia

John Francis T. Diaz (Scopus ID: 55821748000) (Research Gate Profile) (Curriculum Vitae), Department of Finance, Department of Accounting, and IMBA Program, College of Business, Chung Yuan Christian University, Taiwan, Province of China

Noorliza Binti MD Noordin, Mahsa University, Malaysia

Natalia Binti Hakimi, Mahsa University, Malaysia

Anantawikrama Tungga Atmadja (Scopus ID: 57201605689) (Google Scholar) (Sinta ID), Universitas Pendidikan Ganesha, Bali-Indonesia

I Gusti Agung Sri Rwa Jayantini (Google Scholar) (Sinta ID), Universitas Mahasaraswati Denpasar, Indonesia

Ida Ayu Putu Widani Sugianingrat (Scopus ID: 57218836090) (Google Scholar) (Sinta ID), Universitas Hindu Indonesia, Denpasar, Indonesia

I Nyoman Nurjaya (Scopus) (Google Scholar) (Sinta ID), Professor of Law, Universitas Brawijaya, Malang, Jawa Timur, Indonesia

Selmita Paranoan (Scopus ID: 57195518863) (Google Scholar) (Sinta ID), Faculty of Economic and Busines, Universitas Tadulako, Indonesia

Virginia Nur Rahmanti (Google Scholar) (Sinta ID), Faculty of Economic and Business, Universitas Brawijaya, Malang-Indonesia

Made Sudarma (Scopus ID: 57192416576) (Google Scholar) (Sinta ID), Profesor of Acounting and Management, Brawijaya University, Indonesia