PENGARUH RASIO KEUANGAN, TATA KELOLA PERUSAHAAN, KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG. E-Jurnal Akuntansi TSM, [S. l.], v. 2, n. 3, p. 393–406, 2022. DOI: 10.34208/ejatsm.v2i3.1716. Disponível em: https://jurnaltsm.id/index.php/EJATSM/article/view/1716. Acesso em: 5 jun. 2026.