Rimba, Ivana, Riswan Yudhi Fahrianta, Jumirin Asyikin, and Sri Ernawati. “Audit Committee As a Moderator of Audit Report Lag Determinants: Evidence from Indonesian Metal and Mineral Firms (2021–2024)”. Owner : Riset dan Jurnal Akuntansi 10, no. 2 (March 31, 2026): 1657-1671. Accessed May 1, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/3144.