M. Syahrani, A. A. Laia, W. R. Betterment Sitepu, and R. Hasibuan, “FACTORS THAT AFFECT AUDIT DELAY IN COMPANIES MANUFACTURE WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA YEAR 2018-2022 ”, jit, vol. 18, no. 1, pp. 089–097, Mar. 2024.