Peer Review Acknowledgement

Hafid Aditya Pradesa (Google Scholar) (Sinta ID), Politeknik STIA LAN Bandung, Indonesia

I Dewa Ayu Nyoman Tripita Sari, Faculty of Economic and Business, Universitas Ngurah Rai, Denpasar-Indonesia

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

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

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

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

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

I Wayan Gde Sarmawa (Scopus ID: 57205452775) (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Indonesia