Utung MW, Pradnyani NLPSP, Artaningrum RG. The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Manufacturing Companies Listed on the IDX in 2020-2023. IJP [Internet]. 2025 Feb. 28 [cited 2026 Apr. 23];3(1):1-10. Available from: https://ojs-pertapsi.petra.ac.id/index.php/pertapsi/article/view/32