Prof. Dr. H. Abdul Hamid Habbe, SE., M.Si, [Scopus ID: 57192201122, ORCID ID: 0000-0002-9727-3499, SINTA ID: 6027008], Department of Accounting, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Prof. Dr. Andreas Lako, SE., M.Si, [Scopus ID: 57211785113, ORCID ID: 0000-0002-6732-1832, SINTA ID: 6181535], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia

Prof. Dr. Theresia Woro Damayanti, SE., M.Si., Akt., [Scopus ID: 57203120270, ORCID ID: 0000-0002-4065-3562, SINTA ID: 6092485], Department of Accounting, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Indonesia

Prof. Dr. I Wayan Suartana, SE., MSi. Ak., [Scopus ID: 57219127414, ORCID ID: 0000-0001-8187-6503, SINTA ID: 6004730], Department of Accounting, Faculty of Economics and Business, Udayana University, Denpasar, Bali, Indonesia

Dr. Rahmat Febrianto, SE., M.Si., AK., CA, [Scopus ID: 57198883574, ORCID ID: 0000-0002-1294-5656, SINTA ID: 5998370], Department of Accounting, Faculty of Economics, Andalas University, Padang, West Sumatera, Indonesia

Dr. I Putu Sugiartha Sanjaya, SE., M.Si., Ak., CA., [Scopus ID: 57200133344, SINTA ID: 5976371], Department of Accounting, Faculty of Business and Economics, Atma Jaya Yogyakarta University, Yogyakarta, Indonesia

Dr. Syukriy Abdullah, SE., M.Si., [Scopus ID: 57202775074, ORCID ID: 0000-0002-1975-5820, SINTA ID: 58279], Department of Accounting, Faculty of Economics and Business, Syiah Kuala University, Aceh (NAD), Indonesia

Dr. Elizabeth Tiur Manurung, M.Si., Ak., CA, [Scopus ID: 57196297220, SINTA ID: 6037576], Department of Accounting, Faculty of Economics, Universitas Katolik Parahyangan, Bandung, Indonesia

Dr. Robiyanto Robiyanto, SE., MM., [Scopus ID: 56968203800, ORCID ID: 0000-0003-3565-1594, SINTA ID: 9254], Departement of Management, Faculty of Economics and Business, Satya Wacana Christian University, Salatiga, Indonesia

Dr. Dyah Nirmala Arum Janie, SE, M.Si, Akt., [Scopus ID: 57194281680, ORCID ID: 0000-0002-7965-8520, SINTA ID: 5984650], Department of Accounting, Faculty of Economics, Universitas Negeri Semarang, Indonesia

Dr. Dra. Winarsih Winarsih, M.Si., [Scopus ID: 57209683636, SINTA ID: 6014712], Department of Accounting, Faculty of Economics, Sultan Agung Islamic University, Semarang, Indonesia

Dr. Monica Palupi Murniati, SE., MM., [SINTA ID: 0615117301], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia

Dr. Chaminda Wijethilake, [Scopus ID: 57190173502, ORCID ID: 0000-0003-0097-4174], Lecture Accounting at Essex Business School, University of Essex, United Kingdom

Anna Purwaningsih, S.E., M.Si, Ak., CA., [Scopus ID: 56986628400, ORCID ID: 0000-0002-1138-9483, SINTA ID: 5980332], Department of Accounting, Faculty of Business and Economics, Atma Jaya Yogyakarta University, Yogyakarta, Indonesia