Syahrani, M., 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”. Jurnal Ipteks Terapan, vol. 18, no. 1, Mar. 2024, pp. 089-97, http://publikasi.lldikti10.id/index.php/jit/article/view/2942.