Reviewer Acknowledgment

Anak Agung Gde Putra Pemayun (Scopus ID: 57210917415) (Google Scholar) (Sinta ID), Faculty of Economics and Business, Universitas Pendidikan Nasional, Denpasar, Indonesia

Komang Adi Kurniawan Saputra (Scopus ID: 57200943531) (Google Scholar) (Sinta ID), Faculty of Economic, Universitas Warmadewa, Denpasar, Indonesia

Andi Indriani Ibrahim (Google Scholar) (Sinta ID), Universitas Tadulako, Indonesia

Agatha Rinta Suhardi (Google Scholar) (Sinta ID), Universitas Widyatama, Indonesia

Nanik Hariyana, (Google Scholar) (Sinta ID), Universitas Pembangunan Nasional Veteran Jawa Timur, Indonesia

Ida Bagus Agung Dharmanegara (Google Scholar) (Sinta ID), Management Program, Faculty of Economy, Universitas Warmadewa, Indonesia

Mohd Nazrul Azizi (Scopus ID: 57202516149) (Google Scholar), Business School, Universiti Kuala Lumpur, 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

Miska Irani Tarigan (Google Scholar) (Sinta ID), Universitas Katolik Santo Thomas, Indonesia

Zahara Tussoleha Rony (Google Scholar) (Sinta ID), Universitas Bhayangkara Jakarta Raya, Indonesia

Elimawaty Rombe (Google Scholar) (Sinta ID), Universitas Tadulako, Indonesia

Franklin Kharisma Genta (Google Scholar) (Sinta ID), Universitas Koperasi Indonesia

Wayan Cipta (Google Scholar) (Sinta ID), Universitas Pendidikan Ganesha, Indonesia

Ni Made Wahyuni (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Indonesia

Ni Luh Anik Puspa Ningsih (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Indonesia