Saputra, Septian Ade, and Syakieb Arsalan. 2026. “The Effects of ROA, ROI, and Company Size on Audit Delay Among IDX Companies Sanctioned for Late 2025 Interim Reporting”. Golden Ratio of Auditing Research 7 (1):50-62. https://doi.org/10.52970/grar.v7i1.2522.