Peer Review Acknowledgement

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

T. Husain (Scopus ID) (Google Scholar), STMIK Widuri, Indonesia

P D'yan Yuniartha Sukartha (Sinta ID), Universitas Udayana , Indonesia

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

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

Fransiscus Eduardus Daromes (Scopus ID) (Google Scholar), Universitas Atma Jaya Makassar, Indonesia

Carmel Meiden (Google Scholar) (Google Scholar), Institut Bisnis dan Informatika Kwik Kian Gie, Indonesia

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

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

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

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

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

Yayan Sudaryana (Scopus ID) (Google Scholar), Universitas Pamulang, Indonesia

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

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

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

I Made Sara (Google Scholar) (Sinta ID), Universitas Warmadewa, Indonesia

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

Yaman Suryaman (Google Scholar), Universitas Garut, Indonesia

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