Reviewer

Dr. Hendra Susanto, The Audit Board of The Republic of Indonesia, Indonesia

Prof. Dr. Pius Lustrilanang, The Audit Board of The Republic of Indonesia, Indonesia

Prof. Santiago Lago-Peñas, Department of Applied Economics, University of Vigo, Spain

Prof. Alistair Brown, School of Accounting, Economics, and Finance, Faculty of Business and Law, Curtin University, Perth, Australia
Prof. Godwin Emmanuel Oyedokun,  Accounting & Financial Development, Lead City University, Ibadan, Nigeria

Prof. Dr. Zuraidah Mohd Sanusi, Centre of Leadership Development Institut Kepimpinan dan Pembangunan Institute of Leadership and Development (ILD), University Teknologi MARA, Malaysia

Prof. Dr. I Gusti Ayu Ketut Rachmi Handayani, Faculty of Law, Universitas Sebelas Maret, Indonesia

Prof. Irwan Trinugroho, Faculty of Economics and Business, Sebelas Maret University, Indonesia

Prof. Dr. Jusuf Irianto, Faculty of Social Sciences and Political Sciences, Universitas Airlangga, Indonesia

Prof. Dr. Lindawati Gani, Faculty of Economics and Business, Indonesia University, Indonesia

 Prof. Dr. Bahrullah Akbar, Institut Pemerintahan Dalam Negeri, Indonesia

Prof. Dr. Agus Joko Pramono, Department of Accounting, Universitas Jenderal Soedirman, Indonesia

 Dr. Saddam A. Huzaea, Southwestern University of Finance and Economics, China

Abdul Ghofar, D.B.A., Accounting Department, Brawijaya University, Indonesia

Dr. Bevaola Kusumasari, Department of Public Policy and Management, Faculty of Social and Political Sciences, Universitas Gadjah Mada, Indonesia

Dr. Imran Syarifuddin, The Audit Board of The Republic of Indonesia, Indonesia

 Dr. Kashan Pirzada, College of Business, Universiti Utara Malaysia, Malaysia
 Dr. Nizam Burhanuddin, Faculty of Law, Universitas Muhammadiyah Jakarta, Indonesia
 Dr. Richo Andi Wibowo, Faculty of Law, Universitas Gadjah Mada, Indonesia

Dr. Puji Wibowo, Polytechnic of State Finance STAN, Indonesia

Dr. Citra Sukmadilaga, Faculty of Economics and Business, Universitas Padjadjaran, Indonesia

Ahmad Danu Prasetyo, Ph.D., Financial Services Authority, Indonesia

Dwi Amalia Sari, Ph.D., The Audit Board of the Republic of Indonesia, Indonesia

Fitra Roman Cahaya, Ph.D., Essex Business School, University of Essex, United Kingdom

Septiana Dwiputrianti, Ph.D., National Institute of Public Administration, Indonesia

Yulianti Abbas, Ph.D., Faculty of Economics and Business, Universitas Indonesia, Indonesia

Yuni Yuningsih, Ph.D., Accounting Department, Curtin University, Australia

 
Nico Andrianto, The Audit Board of the Republic of Indonesia, Indonesia
 
Reisya Ibtida, The Audit Board of the Republic of Indonesia, Indonesia