Siti Helviah Nur Ainun, Arni Karina, and Kumba Digdowiseiso, “THE INFLUENCE OF PROFITABILITY, SOLVENCY AND AUDIT OPINION ON AUDIT DELAY IN COAL SUB-SECTOR COMPANIES LISTED ON THE BEI FOR THE 2018-2020 PERIOD”, Jurnal Ekonomi, vol. 12, no. 3, pp. 2125–2140, Sep. 2023.