Reviewers

Putu Sukma Kurniawan, Universitas Pendidikan Ganesha, Indonesia

Icuk Rangga Bawono, Accounting Department, Universitas Jenderal Soedirman, Indonesia

Anantawikrama Tungga Atmadja, [Scopus ID: 57201605689] Universitas Pendidikan Ganesha, Indonesia

Sigit Arie Wibowo, Universitas Muhammadiyah Yogyakarta

Putu Eka Dianita Marvilianti Dewi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

I Made Narsa, (Scopus ID: 57210152258), Accounting Department, Universitas Airlangga, Indonesia

Made Aristia Prayudi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Kadek Rai Suwena, Universitas Pendidikan Ganesha, Indonesia