Faktor Penentu Audit Report Lag Pemerintah Daerah di Indonesia. Esensi: Jurnal Bisnis dan Manajemen, [S. l.], v. 7, n. 2, p. 209–228, 2017. DOI: 10.15408/ess.v7i2.5199. Disponível em: https://journal.uinjkt.ac.id/esensi/article/view/5199. Acesso em: 1 apr. 2026.