M. Muthaqin, Y. Anisma, and A. Sofyan, “PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN : THE INFLUENCE OF FINANCIAL AND NON-FINANCIAL FACTORS ON THE DELAY OF PUBLICATION OF FINANCIAL STATEMENTS”, CURRENT, vol. 3, no. 2, pp. 133–150, Jul. 2022.