Reviewer Team

Prof. Dr. Nafsiah Mohamed, (Accounting Research Institute, UiTM, Malaysia)

Merites M Buot, Ph.D., (University of the Philippines, Philippines)

Dr. S. Usha., (Vellore Institute of Technology, India)

Dr. Masatsugu Nemoto, (Chungbuk National University, South Korea)

Prof. Benny Tjahjono, (Coventry University, United Kingdom)

Prof. Hassan Ouda, (German University In Cairo, Egypt)

Dr. Tantina Haryati, S.E., M.Aks. (UPN “Veteran” Jawa Timur, Indonesia)

Dr. Dewi Khrisna Sawitri, S.S., S.PSi.,M.Si. (UPN “Veteran” Jawa Timur, Indonesia)

Dr. Gede Oka Warmana, SE, MM, (UPN “Veteran” Jawa Timur, Indonesia)

Dra. Ec. Niniek Imaningsih, M.P. (UPN “Veteran” Jawa Timur, Indonesia)

Alfiandi Imam Mawardi, S.Hub. Int., MBA, (UPN “Veteran” Jawa Timur, Indonesia)

Raden Johnny Hadi Raharjo, S.E., M.M. (UPN “Veteran” Jawa Timur, Indonesia)

Avi Sunani, SE. M.SA (UPN “Veteran” Jawa Timur, Indonesia)

Ulfa Puspa Wanti Widodo, S.A., M.Ak. (UPN “Veteran” Jawa Timur, Indonesia)