Prof. Tatang Ary Gumanti, [SINTA ID: 5996661], [Scopus ID: 56974418900], Accounting Department, Faculty of Economics & Business, Universitas Bhayangkara Jakarta Raya, Indonesia. 

Dr. Waluyo, M.Sc., MM., Ak, [SINTA ID: 6034869], [Scopus ID: 57197811128], Accounting Department, Faculty of Economics & Business, Universitas Mercu Buana, Indonesia.

Dr. Sekar Mayangsari, SE., M.Si, [ SINTA ID: 5978025], [Scopus ID: 57193876521], Accounting Department, Faculty of Economics & Business, Universitas trisakti, Indonesia.

Dr. Istianingsih Sastrodiharjo, CA., CSRA., CMA., CACP, [ SINTA ID: 6168839], [Scopus ID: 57188834348], Accounting Department, Faculty of Economics & Business, Universitas Bhayangkara Jakarta Raya, Indonesia.

Prof. Tubagus Ismail, SE., MM., CA., CPA., CMA, [ SINTA ID: 6040233], [Scopus ID: 56670932700], Accounting Department, Faculty of Economics & Business, Universitas Ageng Tirtayasa, Indonesia.

Dr. Imam Abu Hanifah, SE., Ak., MM, [ SINTA ID: 6041188], Accounting Department, Faculty of Economics & Business, Universitas Ageng Tirtayasa, Indonesia.

Dr. Munawar Muchlish, SE. Ak., M.Si, [ SINTA ID: 6731899], Accounting Department, Faculty of Economics & Business, Universitas Ageng Tirtayasa, Indonesia.