Raihani, Anisa Syafiqa, Tri Joko Prasetyo, and Fitra Dharma. “Factors Affecting the Delay of Company Financial Statements”. International Journal for Innovation Education and Research 7, no. 12 (December 1, 2019): 246–255. Accessed June 30, 2025. https://scholarsjournal.net/index.php/ijier/article/view/2044.