Reviewer

Prof. Dr. Andreas Lako, S.E., M.Si. Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia.

Prof. Dr. Lindrianasari, S.E., M.Si., Ak, C.A., Department of Accounting, Faculty of Economics and Business, University of Lampung, Bandar Lampung, Indonesia.

Dr. Mutamimah, S.E., M.Si, Department of Accounting,  Faculty  of Economic, Sultan Agung Islam University, Semarang, Indonesia.

Dr. Faizal, S.E., M.Si. Department of Accounting, Faculty of Economics, Aceh Syah Kuala University, Aceh, Indonesia.