UMAR, Zulkifli; SAFATUL ANAM, Budi; NIZAR, Gustia. Efek Opini Audit dan Kepemilikan Publik Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Jurnal EMT KITA, [S. l.], v. 6, n. 2, p. 300–307, 2022. DOI: 10.35870/emt.v6i2.646. Disponível em: https://journal.lembagakita.com/emt/article/view/646. Acesso em: 6 jun. 2026.