“PENGARUH RASIO KEUANGAN, TATA KELOLA PERUSAHAAN, KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG”. E-Jurnal Akuntansi TSM 2, no. 3 (September 30, 2022): 393–406. Accessed June 5, 2026. https://jurnaltsm.id/index.php/EJATSM/article/view/1716.