Determinant Audit Report Lag in Indonesia Financial Industry: An Analysis Pre and During Covid-19 . Journal of Business & Banking, [S. l.], v. 14, n. 02, p. 206–220, 2025. DOI: 10.14414/jbb.v14i02.4934. Disponível em: https://journal.perbanas.ac.id/index.php/jbb/article/view/4934. Acesso em: 18 sep. 2025.