Oktaviani, Silvi Malvina, Dwi Prastowo Darminto, and Syahril Djaddang. “Dampak Sustainability Reporting Dan Determinan Audit Delay”. Owner : Riset dan Jurnal Akuntansi 7, no. 2 (April 1, 2023): 1213-1225. Accessed April 18, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/1451.