Peer Review Acknowledgement

Syukriy Abdullah (Scopus ID: 57202775074) (Google Scholar) (Sinta ID), Universitas Syiah Kuala, Banda Aceh, Indonesia

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

Putu Sugiartha Sanjaya (Scopus ID) (Google Scholar) (Sinta ID), Doctor in Accounting and Corprorate Governance, Universitas Atmajaya, Yogyakarta, Indonesia

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

Partiwi Dwi Astuti (Scopus ID: 57211792863) (Google Scholar) (Sinta ID), Accounting Study Program, Universitas Warmadewa, Denpasar, Bali-Indonesia