Peer Review Acknowledgement

Syukriy Abdullah (Scopus ID: 57202775074) (Google Scholar) (Sinta ID), Universitas Syiah Kuala, Banda Aceh, Indonesia

I Gusti Ayu Intan Saputra Rini (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Putu Sugiartha Sanjaya (Scopus ID: 57197808043) (Google Scholar) (Sinta ID), Doctor in Accounting and Corprorate Governance, Universitas Atmajaya, Yogyakarta, Indonesia

Luh Kade Datrini (Scopus ID: 58188453000) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Partiwi Dwi Astuti (Scopus ID: 57211792863) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Wiwik Saraswati (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Balikpapan, Indonesia

Marten Puyo (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Ichsan Gorontalo, Indonesia

Mursalam Salim (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Yapis Papua, Indonesia

Anak Agung Gde Satia Utama (Scopus ID: 57221635950) (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Airlangga, Indonesia

I Dewa Ayu Eka Pertiwi (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Sirajudin (Google Scholar) (Sinta ID), Faculty of Economy, Politeknik Negeri Banjarmasin, Indonesia

Asri Ady Bakri (Scopus ID: 58560272100) (Google Scholar) (Sinta ID), Doctor of Accounting, Universitas Muslim Indonesia, Makassar-Indonesia

Riyanto Setiawan Suharsono (Scopus ID: 57221100050) (Google Scholar) (Sinta ID), Faculty of Economy, Universitas Muhammadiyah Jember, Indonesia

Anak Agung Gede Krisna Murti (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Anak Agung Bagus Amlayasa (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Frasto Biyanto (Google Scholar) (Sinta ID), Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia

Made Aristia Prayudi (Scopus ID:58176406500) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Pendidikan Ganesha, Indonesia

Carlos Afonso Barreto (Garuda ID), Universitas Da Paz, Timor Leste

Mohammad Ali Fikri (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Mataram, Indonesia

Dodik Ariyanto (Scopus ID:57204939040) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Udayana, Indonesia

I Gde Ary Wirajaya (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Udayana, Indonesia

Hisky Ryan Kawulur (Scopus ID: 57210448383) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Negeri Manado, Indonesia

Novi Wulandari Widiyanti (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Jember, Indonesia

Nining Ika Wahyuni (Scopus ID: 57194162547) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Jember, Indonesia

Rizky Firmansyah (Scopus ID: 57215961811) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Negeri Malang, Indonesia

Edy Sujana (Scopus ID: 57216656726) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Pendidikan Ganesha, Indonesia