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Madyan, Muhammad, Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya
Maharani, Nila Bilqis, Departmen Akuntansi, Universitas Diponegoro
Maharani, Wahyu Puspita, Universitas Muhammadiyah Yogyakarta (Indonesia)
Mais, Rimi Gusliana
Mamulati, Irma
Mangkusuryo, Yusuf
Mariana, Mariana, STIS Al-Hilal Sigli (Indonesia)
Marsoem, Rafi Ardiyu Santoso (Indonesia)
Martania, Rani Media, State Polytechnic of Malang (Indonesia)
Maryani, Sri
Meidiaswati, Harlina, Fakultas Ekonomi Universitas Kartini Surabaya
Mile, Yuldi
Mita, Aria Farah, Faculty of Economics and Business, Universitas Indonesia (Indonesia)
Mohamed, Nafsiah, Accounting Research Institute, Universiti Teknologi MARA (Malaysia)
Mu'amar, Mu'amar
Mu'arofah, Endah Lailatul
Mubarika, Natatsa Rizqina, Universitas Diponegoro (Indonesia)
Mubaroq, Guntur Kumar, Universitas Muhammadiyah Malang (Indonesia)
Mufidah, Ninda, Universitas Negeri Malang
Mukhibad, Hasan, Universitas Negeri Semarang (Indonesia)
Mulawarman, Aji Dedi

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