Peer reviewer
R.A Supriyono, Universitas Gadjah Mada, Indonesia
Indra Bastian, Ph.D., Prof., Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Indra Wijaya Kusuma, Ph.D., Prof., Scopus ID: 57154049400, Universitas Gadjah Mada, Indonesia
Mahfud Sholihin, Ph.D., Universitas Gadjah Mada, Indonesia
Wuri Handayani, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Rijadh Djatu Winardi, S.E., M.Sc., Ph.D., Faculty of Economics and Business,Universitas Gadjah Mada, Yogyakarta, Indonesia
Arika Artiningsih, S.E., M.Acc., M.Com.,, Faculty of Economics and Business,Universitas Gadjah Mada, Yogyakarta, Indonesia
Singgih Wijayana, Ph.D., Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia
Dr Syaiful Ali, Accounting Department
Faculty of Economics and Business
Universitas Gadjah Mada, Indonesia
Mr. Agus Setiawan, Dept. of Management
Faculty of Economics and Business
Universitas Gadjah Mada
Aviandi Okta Maulana, Ph.D., Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Choirunnisa Arifa, Faculty of Ecoomics and Business, Unversitas Gadjah Mada, Indonesia
Dr. Dian Kartika Rahajeng, Universitas Gadjah Mada, Indonesia
Hardo Basuki, Dr., M.Soc.Sc., CSA., CA., Faculty of Economics and Business,Universitas Gadjah Mada, Yogyakarta, Indonesia
Dr. Untung Supardi, SP.1., M.Si., Directorate of Taxes Republic of indonesia, Indonesia
Farida Sofia Irawati, S.E., Ak., M.Acc, The Audit Board of the Republic of Indonesia Representative DI Yogyakarta, Indonesia
Arifin S.E., M.M., Ph.D, Directorate of Taxes Republic of indonesia
Dr. Agung Dodit Muliawan, The Audit Board of the Republic of Indonesia, Indonesia