Nababan, Tiorika, et al. “The Effect of Audit Committee, Company Size, Independent Board of Commissioners, And Solvency on Audit Delay in Property and Real Estate Sub-Sector Companies Listed on The IDX In 2021-2023”. Jurnal Ekonomi, Bisnis & Entrepreneurship, vol. 20, no. 1, May 2026, pp. 93-103, https://doi.org/10.55208/jebe.v20.i1.07.