SIMANJUNTAK, Winda; GULTOM, Alex Sandra Fernando; SULIA, Sulia. ANALISIS FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY MELALUI ROA. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), [S. l.], v. 8, n. 1, p. 81–92, 2023. DOI: 10.32897/jsikap.v8i1.3013. Disponível em: https://jurnal.usbypkp.ac.id/index.php/sikap/article/view/3013. Acesso em: 10 jun. 2026.