“The Effect of Profitability , Solvency, Company Size and Company Age on Audit Report Lag in The Energy Sector 2021 - 2024”. Prosiding Simposium Ilmiah Akuntansi (January 27, 2026): 48–70. Accessed February 27, 2026. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/315.