Musman, Asti;  

Sayekti, Muthia;  

Yuswantoro, Edi; Anam, Agus Khoirul; Prihantono, Joko 

Tosman;  

Ahmad, Jumal;  

Wibowo, Tony Susilo; Ariprabowo, Tri; Waluyo, Sjaharani Permatasari; Asiyah, Siti Nur; Putri, Silviana Anggraini Ardhya; Lestari, Yunita Dewi; Wijaya, Mananda Putri 

Aswin, M.;  

Suyono; Muslihudin, Muhamad; Fauzi; Saputra, Anjas; Gusvela, Nidia Kurnia; Andoyo, Andreas 

Fathoni, M. Yoka; Admirani, Ica; Afiana, Fiby Nur; Istanto, Teddy; Bardadi, Ali; Prabowo, Dedy Agung; Tarwoto 

Sedarmayanti;  

Badan Pemeriksa keuangan;  

Canton, James;  

Wibowo, Fransiscus Xaverius Pudjo;  

Ferine, Kiki Farida; Padli, Nasrul 

Juansen, Monsya; Alam, R.G. Guntur; Prihandoko 

American Accounting Association;  

American Accounting Association;  

American Accounting Association;  

American Accounting Association;  

American Accounting Association;