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Peer Reviewers

Hosam Alden Riyadh, Scopus ID: 57202808973, Department of Accounting, Telkom University, Indonesia

Yuni Yuningsih, Scopus ID: 36620017700, Department of Accounting, Curtin University, Australia

Agung Prasetyo Nugroho Wicaksono, Universitas Muhammadiyah Malang

Azlan Amran, Scopus ID: 35619567200, School of Management, Universiti Sains Malaysia, Malaysia

Arif Perdana, Scopus ID: 56289709500, Departement of Accounting, Monash University Indonesia, Indonesia

Abdul Rahim Abdul Rahman, Scopus ID: 43762360900, Department of Accounting, Universiti Sains Islam Malaysia, Malaysia

Hanudin Amin, Scopus ID: 18633849100, Labuan School of International Business and Finance, Universiti Malaysia Sabah, Malaysia

Noor Adwa Sulaiman, Scopus ID: 55968241600, Department of Accounting, University of Malaya, Malaysia

Nurul Herawati, Scopus ID: 57289814600, Department of Accounting, Universitas Trunojoyo Madura, Indonesia, Indonesia

Intiyas Utami, Scopus ID: 57190021570, Department of Accounting, Universitas Kristen Satya Wacana, Indonesia

Aji Dedi Mulawarman, Scopus ID: 57192414806, Department of Accounting, Universitas Brawijaya, Indonesia

Ari Kamayanti, Scopus ID: 57202217496, Departement of Accounting, Politeknik Negeri Malang, Indonesia

Erlinda Nur Khasanah, Scopus ID: 57003713100, Department of Accounting, Akademi Akuntansi YKPN, Indonesia

Mahfud Sholihin, Scopus ID: 9743840600, Department of Accounting, Universitas Gadjah Mada, Indonesia

Iman Harymawan, Scopus ID: 57191762412, Department of Accounting, Universitas Airlangga, Indonesia

Basuki Basuki, Scopus ID: 55520603500, Department of Accounting, Universitas Airlangga, Indonesia

Icuk Rangga Bawono, Scopus ID: 57211989537, Department of Accounting, Universitas Jenderal Soedirman, Indonesia

Susilo Nur Aji Cokro Darsono, Scopus ID: 57209856840, Department of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia

Wuryan Andayani, Scopus ID: 57208060006, Department of Accounting, Universitas Brawijaya, Indonesia

Dodik Ariyanto, Scopus ID: 57204939040, Department of Accounting, Universitas Udayana, Indonesia

Ike Arisanti, Scopus ID: 57369244600, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia

Muhammad Ahyaruddin, Department of Accounting, Universitas Muhammadiyah Riau, Indonesia

Rifqi Muhammad, Scopus ID: 57207780906, Department of Accounting, Universitas Islam Indonesia, Indonesia

Partiwi Dwi Astuti, Scopus ID: 57211792863, Department of Accounting, Universitas Marwadewa, Indonesia

Muhammad Nur A. Birton, Scopus ID: 57219305649, Department of Accounting, Universitas Muhammadiyah Jakarta, Indonesia

Zaenal Fanani, Scopus ID: 57216425877, Department of Accounting, Universitas Airlangga, Indonesia

Abdul Halim, Scopus ID: 57200228778, Department of Accounting, Universitas Gadjah Mada, Indonesia

Rusdi Akbar, Scopus ID: 56611694000, Department of Accounting, Universitas Gadjah Mada, Indonesia

Muhammad Akhyar Adnan, Scopus ID: 56644357800, Department of Accounting, Universitas Muhammaidiyah Yogyakarta, Indonesia

Dwi Irawan, Scopus ID: 57369792200, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia

Susnaningsih Mu'at, Scopus ID: 57207467499, Department of Management, Universitas Islam Negeri Sultan Syarif Kasim Riau, Indonesia

Krismiaji Krismiaji, Scopus ID: 57191952982, Department of Accounting, Akademi Akuntansi YKPN, Indonesia

Doddy Setiawan, Scopus ID: 56028197800, Department of Accounting, Universitas Sebelas Maret, Indonesia

Mahendra Adhi Nugroho, Scopus ID: 57188879292, Department of Accounting, Universitas Negeri Yogyakarta, Indonesia

Dewi Prastiwi, Scopus ID: 57214912128, Department of Accounting, Universitas Negeri Surabaya, Indonesia

Suryo Pratolo, Scopus ID: 57195473385, Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia

Rediyanto Putra, Scopus ID: 57225804837, Department of Accounting, Universitas Negeri Surabaya, Indonesia

Ietje Nazaruddin, Scopus ID: 57202057098, Department of Accounting, Universitas Muhammadiyah Yogyakarta, Indonesia

Fairuz Md Salleh, Scopus ID: 57190046099, School of Accounting, National University of Malaysia, Malaysia

Indra Wijaya Kusuma, Scopus ID: 57154049400, Department of Accounting, Universitas Gadjah Mada, Indonesia

Sekar Mayangsari, Scopus ID:57193876521, Department of Accounting, Universitas Trisakti, Indonesia

Diah Hari Suryaningrum, Scopus ID: 57189685291, Department of Accounting, Universitas Pembangunan Veteran Jawa Timur, Indonesia

Dovi Septiari, Scopus ID: 57199848892, Department of Accounting, Universitas Negeri Padang, Indonesia

Sylvia Veronica Siregar, Scopus ID: 23494293200, Department of Accounting, Universitas Indonesia, Indonesia

Aviani Widyastuti, Scopus ID: 57369606700, Department of Accounting, Universitas Muhammadiyah Malang, Indonesia

Bambang Sutrisno, Scopus ID: 57269726900, Department of Management, Universitas Muhammadiyah Jakarta, Indonesia

Singgih Wijayana, Scopus ID: 57201382212, Department of Accounting, Universitas Gadjah Mada, Indonesia

Tastaftiyan Risfandy, Scopus ID: 57193524279, Department of Management, Universitas Sebelas Maret

Sumiyana Sumiyana, Scopus ID: 54685211200, Departement of Accounting, Universitas Gadjah Mada, Indonesia

Heru Kurnianto Tjahjono, Scopus ID: 37121008700, Department of Management, Universitas Muhammadiyah Yogyakarta, Indonesia

Rina Trisnawati, Scopus ID: 57224447225, Department of Accounting, Universitas Muhammadiyah Surakarta, Indonesia

Ersa Tri Wahyuni, Scopus ID: 57208688981, Departement of Accounting, Universitas Padjajaran, Indonesia

Wiwit Apit Sulistyowati, Scopus ID: 57216894065, Department of Accounting, Universitas Swadaya Gunung Jati, Indonesia

Sigit Hermawan, Scopus ID: 57216897718, Department of Accounting, Universitas Muhammadiyah Sidoarjo, Indonesia

Syaiful Ali, Scopus ID: 55447145200, Department of Accounting, Universitas Gadjah Mada, Indonesia

Muhammad Arsyadi Ridha, Department of Islamic Accounting, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia

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