Rachman, H. A., M. Fadila, and M. Rahma. “Determinants of Audit Report Lag in State-Owned Enterprises”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 12, no. 6, Dec. 2024, pp. 357-66, https://jurnal.ibik.ac.id/index.php/jiakes/article/view/2982.