C. N. Ariandy and R. Mappayunki, “The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic”, BISMA, vol. 1, no. 2, pp. 116–127, Sep. 2024, doi: 10.70550/bisma.v1i2.50.