Adianto, Riau University, Pekanbaru, Indonesia
Agnes Anita Carolina, Departement of Public Administration, Universitas Esa Unggul, Jakarta, Indonesia
Agus Munandar, Program Studi Magister Akuntansi, Universitas Esa Unggul, Jakarta Barat, Indonesia
Akhmad Nur Zaroni, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda, Samarinda, Indonesia
Anantawikrama Tungga Atmadja, Postgraduate Master of Accounting Study Program, Ganesha University of Education, Singaraja, Indonesia
Angelina Carolin, Program Studi Keuangan dan Perbankan, AKUB GAK Pontianak, Pontianak, Indonesia
Ansofino, PGRI University West Sumatra, Padang, Indonesia
Anthonius, Universitas Kristen Maranatha, Bandung, Indonesia
Arliadinda Danusaputro, School of Economics and Business, Telkom University, Bandung, Indonesia
Arry Eksandy, Department of Accounting & Jaya Launch Pad, Universitas Pembangunan Jaya, Indonesia
Arry Eksandy, Universitas Pembangunan Jaya
Azis Hakim, Krisnadwipayana University, Jakarta, Indonesia
Azis Hakim, Universitas Krisnadwipayana, jawa Barat, Indonesia
Basuki Antariksa, National Research and Innovation Agency, Jakarta, Indonesia
Berliana Karlinda, Widyatama University, Bandung, Indonesia
Brilliani, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Budi Permana, Universitas Muhammadiyah Prof. DR HAMKA, Jakarta, Indonesia
Calen, Sekolah Tinggi Akuntansi dan Manajemen Indonesia, Pematang Siantar, Indonesia
Deddy Supriady Bratakusumah, Departement of Public Administration, Universitas Esa Unggul, Jakarta, Indonesia
Deddy Supriady Bratakusumah, Departmen of Public Administration, Universitas Esa Unggul, Jakarta, Indonesia
Desak Nyoman Sri Werastuti, Universitas Pendidikan Ganesha
Dodie Tricahyono, School of Economics and Business, Telkom University, Bandung, Indonesia
Faridatul Munawaroh, Program Studi Magister Akuntansi, Universitas Esa Unggul, Jakarta Barat, Indonesia
Fathorrahman, Institut Teknologi dan Bisnis Asia Malang
Fathorrahman, Institut Teknologi dan Bisnis Asia Malang.