Determinants of Audit Report Lag: The Moderating Role of Profitability in Indonesian Energy Firms. Jurnal Analisis Bisnis Ekonomi, [S. l.], v. 24, n. 1, p. 23–40, 2026. DOI: 10.31603/. Disponível em: https://journal.unimma.ac.id/bisnisekonomi/article/view/18051. Acesso em: 31 oct. 2026.