Peer Reviewers

Husaini, Scopus ID : 57211539011, Dept. of Accounting, Universitas Bengkulu, Bengkulu, Indonesia

M. Haykal, Scopus ID: 57214107976, Dept. of Accounting, Universitas Malikussaleh, Aceh, Indonesia

Jufri Dharma, Scopus ID : 57190945176, Dept. of Accounting, Universitas Negeri Medan,  Medan, Indonesia
 
Ruhul Fitrios, Scopus ID : 57203417094, Dept. of Accounting, Universitas Riau, Riau, Indonesia

Jumadil Saputra, Scopus ID : 57195569546, Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu( UMT),  Malaysia

Iswadi, Scopus ID : 57214126859, Dept. of Accounting, Universitas Malikussaleh, Aceh, Indonesia
 
Muammar Khaddafi, Scopus ID : 57201056344, Dept. of Accounting, Universitas Malikussaleh, Aceh, Indonesia
 
Elvira Luthan, Dept. of Accounting, Universitas Andalas, Padang, Indonesia 

Wahyudin Nor, Dept. of Accounting, Universitas Lambung Mangkurat, Banjarmasin, Indonesia  

Hendra Raza,Scopus ID: 57207833646     Dept. of Accounting, Universitas Malikussaleh, Aceh, Indonesia
 
Rita Meutia, Scopus ID:  57207825250  Dept.of Accounting  Uniuversitas Syiah Kuala, Banda Aceh, Indonesia
 
Penny Cahaya Azwari, Scopus ID:57209858069 Dept.of Accounting  UIN Raden Fatah Palembang Indonesia
 
Uswatun Khasanah, Scopus ID: 57428463000, Dept.of Accounting Universitas Bhayangkara Jakarta, Indonesia
 
Anthon S.Y Kerihi,   Dept of Accounting Universitas Nusa Cendana, Kupang, Indonesia