Adisti Wulandari, Netty Herawaty, and Susfa Yetti, “The Effect of Audit Opinion, Financial Distress, and Profitability on Audit Report Lag (Empirical Study of Non-Banking State-Owned Companies Listed on The Indonesian Stock Exchange In 2018-2022)”, IJEMS, vol. 2, no. 4, pp. 775–794, Sep. 2024.