CHRISTIN, M. N.; SAFRILIANA, R. The Determinants of Audit Delay with Profitability as a Moderating Variable in State-Owned Enterprises in Indonesia. Jurnal Akuntansi Aktual, [S. l.], v. 13, n. 1, p. 1–15, 2026. DOI: 10.17977/um004v13i12026p001. Disponível em: https://journal-fe.um.ac.id/index.php/jaa/article/view/780. Acesso em: 4 jun. 2026.