Nurfatimah, S., and S. . Biduri. “Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact: Laporan Audit Terlambat Pada Perusahaan Manufaktur: Dampak Profitabilitas, Karakteristik Perusahaan, Dan Tata Kelola”. Academia Open, vol. 8, no. 1, June 2023, p. 10.21070/acopen.8.2023.3569, doi:10.21070/acopen.8.2023.3569.