Sentot Suciarto Athanasius, MP.,PhD, Magister Management, Soegijapranata Catholic University, Indonesia

Stefani Lily Indarto, SE, MM, Ak, CA., CPA., ASEAN CPA, [Scopus ID: 57194244065, ORCID ID: 0000-0002-3279-1834, SINTA ID: 6012517], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Semarang, Indonesia

Prof. Dr. Berta Bekti Retnawati, MSi, Magister Management, Soegijapranata Catholic University, Indonesia

Dr. Dr. Widuri Kurniasari, MSi, [Scopus ID: 57196195937, SINTA ID: 6009856], Department of Accounting, Faculty of Economics and Business, Soegijapranata Catholic University, Indonesia

Dr. Theresia Dwi Hastuti, SE. M.Si. Akt. Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata, Indonesia

Dr. Rogatianus Maryatmo, MA. Universitas Atma Jaya Yogyakarta, Indonesia

Dr. FA. Joko Siswanto, Universitas Sanata Dharma, Yogyakarta, Indonesia

Dr. Teodora Winda Mulia, SE, M.Si., Fakultas Ekonomi Universitas Widya Mandala Surabaya, Indonesia

Amin Silalahi, BA, MBA, DMS., Pascasarjana IKIP PGRI Jember, Indonesia

Dr. Maria Yosaphat Dedy Haryanto, SE. MSi, Fakultas Bisnis dan Akuntansi, Unversitas Katolik Musi Charitas, Palembang, Indonesia

Dr. Drs. J. Johny Natu Prihanto, MM, Magister Manajemen Universitas Multimedia Nusantara, Tangerang, Banten, Indonesia