Reviewer

Dr. Ami Fontanella (Accounting Department, Politeknik Negeri Padang, Indonesia)

Dr. Annisaa Rahman (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Aries Tanno (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Asniati (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Dwi Martani (Faculty of Economics and Business, Universitas Indonesia, Indonesia)

Dr. Efa Yonnedi (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Elvira Luthan (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Femilia Zahra (Faculty of Economics and Business, Universitas Tadulako, Indonesia)

Dr. Hardo Basuki, M.Sc, Ak (Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia)

Dr. Hendy Yogi Prabowo (Faculty of Economics and Business, Universitas Islam Indonesia, Indonesia)

Dr. Heru Fahlevi (Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia)

Dr. Hidayatul Ihsan (Accounting Department, Politeknik Negeri Padang, Indonesia)

Dr. Islahuddin (Faculty of Economics and Business, Universitas Syiah Kuala, Indonesia )

Dr. Laeli Budiarti (Faculty of Economics and Business, Universitas Jenderal Soedirman, Indonesia)

Rita Rahayu, M.Si, Ph.D (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Sari Atmini (Faculty of Economics and Business, Universitas Brawijaya, Indonesia)

Dr. Suhairi (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Vima Tista Putriana (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Yudha Aryo Sudibyo Ph.D (Faculty of Economics and Business, Universitas Jenderal Soedirman)

Dr. Yulia Hendri Yeni (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Yurniwati (Faculty of Economics and Business, Universitas Andalas, Indonesia)

Dr. Yuskar (Faculty of Economics and Business, Universitas Andalas, Indonesia)