Chuarajab MS T, Saraswati W, Azizil Yudaruddin Y. Factors Affecting Audit Delay With Return On Assets as a Moderating Variable in Property & Real Estate Sector Companies Listed on the IDX for the 2020-2023 Period. mreko [Internet]. 2025Jan.30 [cited 2026Jun.3];4(1):1-17. Available from: https://jurnal.fem.uniba-bpn.ac.id/index.php/mreko/article/view/559