Aulia Azahra and Jaenal Abidin (2026) “Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Komisaris Independen Terhadap Audit Report Lag”, Journal of Management Accounting, Tax and Production, 4(2), pp. 370–378. doi: 10.57235/mantap.v4i2.9195.