Kepramareni, Putu, Sagung Oka Pradnyawati, and Anak Agung Adde Leony Devi. “The Factors Affecting Indonesian Banking Companies’ Audit Report Lag”. Jurnal Ekonomi dan Bisnis Jagaditha 12, no. 1 (April 15, 2025): 134–142. Accessed January 16, 2026. https://www.ejournal.warmadewa.ac.id/index.php/jagaditha/article/view/11683.