Haryadi Sarjono, et al. “Influence of Good Corporate Governance, Profitability, Solvability and Audit Firm Reputation to Audit Report Lag on CPO Sector”. Kurdish Studies, vol. 11, no. 2, Dec. 2023, pp. 5032-40, https://kurdishstudies.net/menu-script/index.php/KS/article/view/1075.