V. L. Manuela, M. Marsyaf, R. Bintara, and Y. M. Putra, “The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission”, Pelita, vol. 1, no. 2, pp. 108–122, Jun. 2024, doi: 10.70550/pelita.v1i2.58.