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Reviewers

Prof. Vince Ratnawati, [Scopus ID: 57190300041] Universitas Riau, Pekanbaru, Indonesia, Indonesia

Alhashmi Aboubaker Lasyoud, Assistant Professor of Accounting Department of Accounting College of Business Administration University of Sharjah- UAE, United Arab Emirates

Audia Junita, [Scopus ID: 57783077400], Universitas Medan Area, Indonesia

Dr Yesi Mutia Basri, Universitas Riau

Sri Pujiningsih, Universitas negeri Malang

Amelia Setiawan, Universitas Katolik Parahyangan, Indonesia, Indonesia

Dr Shujahat Ali, Department of Banking and Finance University of Kotli AJK, Pakistan

R.R. Sri Handayani, Universitas Diponegoro, Indonesia

Amrie Firmansyah, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Iriyadi Iriyadi, Institut Bisnis dan Informatika Kesatuan, Indonesia

Muhammad Syukur, [Scopus ID 57203656998] School of Management, Mae Fah Luang University, Thailand

Chanida Yarana, Department of Accounting Faculty of Business, Economics and Communications Naresuan University Thailand, Thailand

Anne Putri, [Scopus Author ID: 57191863228] STIE Haji Agus Salim Bukittinggi, Indonesia

Ari Kuncara Widagdo, [Scopus ID: 56801119300] Universitas Sebelas Maret, Indonesia

Hafiez Sofyani, [Scopus Author ID: 57203309417] Muhammadiyah University of Yogyakarta, Indonesia

Hidayatul Ihsan, [Scopus Author ID: 57191046992] Padang State Polytechnics, Indonesia

Indira Januarti, [Scopus Author ID: 57195469201] Universitas Diponegoro, Indonesia

Rizal Yaya, [Scopus Author ID: 57194002497] Muhammadiyah University of Yogyakarta, Indonesia

Ahim Abdurahim, [Scopus ID : 57214820046] Universitas Muhammadiyah Yogyakarta, Indonesia

Ersa Tri Wahyuni, [Scopus Author ID: 57208688981] Universitas Padjadjaran Bandung, Indonesia, Indonesia

Yunita Awang, [Scopus ID 41761173300] Pensyarah Kanan, Fakulti Perakaunan, Universiti Teknologi MARA, Malaysia

Ira Geraldina, [Scopus Author ID: 57009154900] STIE Indonesia Banking School, Indonesia

Y Anni Aryani, [Scopus Author ID: 57191042768] Universitas Sebelas Maret, Indonesia

Yossi Diantimala, Accounting Department, Economics and Business Faculty, Syiah Kuala University Banda Aceh, Indonesia

Zuraida Zuraida, [Scopus Author ID: 36703532700] Syiah Kuala University, Indonesia