Retnowati, Wulan, and Satibi Satibi. “Firm Attributes and Audit Report Timeliness: Evidence from Indonesia’s Property and Real Estate Sector”. Journal of Applied Business, Taxation and Economics Research 5, no. 2 (December 1, 2025): 348–356. Accessed January 30, 2026. https://equatorscience.com/index.php/jabter/article/view/551.