RIMBA, I.; FAHRIANTA, R. Y.; ASYIKIN, J.; ERNAWATI, S. Audit Committee as a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1657-1671, 2026. DOI: 10.33395/owner.v10i2.3144. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3144. Acesso em: 1 may. 2026.