Reviewer

1. Intiyas Utami, Scopus ID: 57190021570, Department of Accounting, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga, Indonesia
2. Krismiaji, Scopus ID: 57191952982, Politeknik YKPN Yogyakarta, Indonesia
3. Dekeng Setyo Budiarto, Scopus ID: 57195224862, Department of Accounting, Fakultas Bisnis, Universitas PGRI Yogyakarta, Indonesia
4. Dian Indri Purnamasari, Scopus ID: 57191405180, Department of Accounting, Fakultas Ekonomi dan Bisnis, UPN Veteran Yogyakarta, Indonesia
5. Maria Yovita R Pandin, Department of Accounting, Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya, Indonesia
6. Dody Hapsoro, Scopus ID: 57194208353, Department of Accounting, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia
7. Baldric Siregar, Scopus ID: 57196413522, Department of Accounting, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia
8. I Putu Sugiartha Sanjaya, Scopus ID: 57197808043, Department of Accounting, Fakultas Bisnis dan Ekonomika, Universitas Atma Jaya Yogyakarta, Indonesia
9. Nikodemus Hans Setiadi Wijaya, Scopus ID: 57194194138, Department of Management, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia
10. Wisnu Prajogo, Scopus ID: 57192808435, Department of Management, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia
11. Miswanto, Scopus ID: 57217994862, Department of Management, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia
12. Jaka Sriyana, Scopus ID: 55589316800, Department of Economics, Fakultas Bisnis dan Ekonomika, Universitas Islam Indonesia, Yogyakarta, Indonesia
13. Nur Feriyanto, Scopus ID: 57009131600, Department of Economics, Fakultas Bisnis dan Ekonomika, Universitas Islam Indonesia, Yogyakarta, Indonesia