PANGESTU, Juan Carlos; OCTAVIA, Pamella. Factors That Cause Audit Report Lag For Issuers In The Energy Sector On The Idx For The Period Of 2021 To 2023 . International Journal of Multidisciplinary Sciences and Arts, [S. l.], v. 4, n. 2, p. 51–57, 2025. DOI: 10.47709/ijmdsa.v4i2.5904. Disponível em: https://www.jurnal.itscience.org/index.php/ijmdsa/article/view/5904. Acesso em: 25 aug. 2026.