Reviewer

Reviewer

• Emad Mohammad Al Amaren, Ph.D : Amman Arab University 
• Ahmed M A Hamad, Ph.D : Gaza university, Palestine
• Sunariya Utama, BIT(hons)., Msc., Ph.D : Universiti Utara Malaysia
• Fauzan, Ph.D : Accounting , Kanjuruhan University Malang
• Ikbar Pratama, SE, M.Sc Int. Acctg,  Ph.D. : faculty of Economics and Business, Medan Area University
• Herison Surbakti, Ph.D  : Rangsit University International College, Thailand
• Rachma Indriyani, Ph.D. : Sebelas Maret University
• Dr. Fahmi Oemar, Ak. MM : postgraduate, Lancang Kuning University
• Dr. H. Haznil Zainal, MM : STIE Persada Bunda
• Dr. H. Rasuli, SE, M.Si, Ak,CA,ACPA : faculty of Economics and Business, University of Riau
• Dr. H. Samsir, M.Si : faculty of Economics and Business, Universiti of Riau