TJAHYADI, L. J.; PANGESTU, J. C. PENGARUH DEBT TO ASSET , RETURN ON ASSET , UKURAN KOMITE AUDIT, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP WAKTU PELAPORAN AUDIT PERTAMBANGAN 2019 - 2021 . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 3, p. 2528-2536, 2023. DOI: 10.33395/owner.v7i3.1516. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1516. Acesso em: 17 apr. 2026.