Hafiz, D., and N. Siregar. “The Effect Of Financial Ratios And Company Size On Audit Report Lag In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange”. Jurnal Akuntansi, Manajemen Dan Bisnis Digital, Vol. 4, no. 2, July 2025, pp. 233-44, doi:10.37676/jambd.v4i2.8876.