Reviewer Acknowledgment

Eric Harianto (Scopus ID: 58032167100) (Google Scholar) (Sinta ID), Universitas Ciputra Surabaya, Jawa Timur, Indonesia

Metta Padmalia (Scopus ID: 58342369100) (Google Scholar) (Sinta ID), Universitas Ciputra Surabaya, Jawa Timur, Indonesia

Werner Ria Murhadi (Scopus ID: 58496954500) (Google Scholar) (Sinta ID), Universitas Surabaya, Jawa Timur, Indonesia

Butch O. Saulon (Scopus ID: 58414193300), University of Nueva Caceres, Naga City, Philippines

Romeo Sumayo Jr, Vice President for Academic Affairs (VPAA), University of Nueva Caceres, Naga City, Philippines

Keshminder Singh Jit Singh (Scopus ID: 57192984961) (Google Scholar), Universiti Teknologi MARA, Shah Alam, Malaysia

Mochmamad Rofik (Scopus ID: 57217288484) (Google Scholar) (Sinta ID), Universitas Muhammadiyah Malang, Jawa Timur, Indonesia

Made Setini (Scopus ID: 57216874266) (Google Scholar) (Sinta ID), Faculty of Economy and Business, Universitas Warmadewa, Bali, Indonesia

Ni Luh Anik Puspa Ningsih (Scopus ID: 57214321871) (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Bali, Indonesia

Ni Nengah Seri Ekayani (Scopus ID: 57218207203) (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Bali, Indonesia

Ida Ayu Surasmi (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Bali, Indonesia

Ida Bagus Udayana Putra (Scopus ID: 58109666900) (Google Scholar) (Sinta ID), Magister of Management, Universitas Warmadewa, Bali, Indonesia

Mohd Nazrul Azizi (Scopus ID: 57202516149) (Google Scholar), Business School, Universiti Kuala Lumpur, Malaysia

John Francis T. Diaz (Scopus ID: 55821748000) (Research Gate Profile) (Curriculum Vitae), Department of Finance, Department of Accounting, and IMBA Program, College of Business, Chung Yuan Christian University, Taiwan, Province of China