Editorial Team
Editor in Chief

Prof. Dr. Rifqi Muhammad
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Managing Editor

Rizki Hamdani
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Editorial Boards


Prof. Dr. Hadri Kusuma
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia


Prof. Dr. Jogiyanto Hartono
Universitas Gadjah Mada, Yogyakarta, Indonesia

Prof. Dr. Nafsiah Mohammed
Accounting Research Institute, Universiti Teknologi MARA, Malaysia

Prof. Dr. Figen Zaif
Ankara Haci Bayram Veli University, Besevler, Turkey



Prof. Dr. Intiyas Utami
Universitas Kristen Satya Wacana, Salatiga, Indonesia

Prof. Dr. Wiwik Utami
Mercubuana University, Indonesia






Tiyas Kurnia Sari
Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia