Editor in Chief
Dr. Juniarti, M.Si., Ak., CA.

Associate Editors
Dr. Yulius Jogi Christiawan, SE, M.Si. Ak, CPA
Drs. Devie, Ak., M.M., Ph.D.
Saarce Elsye Hatane, SE, MBA, Ak, CMA
Josua Tarigan, Ph.D, CFP, CMA
Dr. Yenni Mangoting, S.E., M.Si., Ak., CA.
Elisa Tjondro, S.E., M.A
Retnaningtyas Widuri, S.Sos., M.M.

Reviewers
Jap Efendi
Assistant Professor of Accounting, The University of Sydney, Australia

Professor John Ferguson
Professor of Accounting, University of St Andrews, UK

Prof. Jogiyanto Hartono M.
Universitas Gadjah Mada, Yogyakarta, INDONESIA

Indrarini Laksmana
Associate Professor of Accounting, Kent State University, USA

Prof. Sidharta Utama, Ph.D., CFA.
Universitas Indonesia, Jakarta, INDONESIA

Prof. Tatang Ary Gumanti
Universitas Negeri Jember, Jember, INDONESIA

Dr. Peter Demediuk, CPA
School of Accounting and Finance, Victoria University, Melbourne, AUSTRALIA

Prof. Dr. I Made Narsa, M.Si., Ak., CA.
Universitas Airlangga, Surabaya, INDONESIA

Accredited by the Ministry of Research, Technology and Higher Education, Indonesia

• Vol 4 - Vol 6 : No. 02/DIKTI/Kep/2002
• Vol 7 - Vol 9 : No. 56/DIKTI/Kep/2005
• Vol 10 - Vol 12 : No. 43/DIKTI/Kep/2008
• Vol 13 - Vol 17 : No. 81/DIKTl/Kep/2011
• Vol 18 : No. 36a/E/KPT/2016