Reviewers Acknowledgement

I Gusti Ayu Intan Saputra Rini (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Luh Kade Datrini (Scopus ID: 58188453000) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia

Made Sudarma (Scopus ID: 57192416576) (Google Scholar) (Sinta ID), Profesor of Acounting and Management, Brawijaya University, Indonesia

Indra Bastian (Scopus ID: 56940449200) (Google Scholar) (Sinta ID), Universitas Gadjah Mada, Yogyakarta-Indonesia

Anantawikrama Tungga Atmadja (Scopus ID: 57201605689) (Google Scholar) (Sinta ID), Universitas Pendidikan Ganesha, Bali-Indonesia

Virginia Nur Rahmanti (Google Scholar) (Sinta ID), Faculty of Economic and Business, Universitas Brawijaya, Malang-Indonesia

Selmita Paranoan (Scopus ID: 57195518863) (Google Scholar) (Sinta ID), Faculty of Economic and Busines, Universitas Tadulako, Indonesia

Putu Prima Wulandari (Google Scholar) (Sinta ID), Faculty of Economic and Business, Universitas Brawijaya, Malang-Indonesia

Icuk Rangga Bawono (Scopus ID: 57211989537) (Google Scholar) (Sinta ID), Faculty of Economic and Busines, Universitas Jenderal Soedirman, Indonesia

Lely Kumalawati (Scopus ID: 57215431818) (Google Scholar) (Sinta ID), Faculty of Economic and Busines, Politeknik Negeri Madiun, Indonesia