Negara, H. K. S., D. I. Purnamasari, S. Hastuti, P. H. Kasih, and I. A. Winata. “IDX Regulation on Audit Delay (Kep-00027/BEI/03-2020): Evidence Before, During, and After the COVID-19”. RSF Conference Series: Business, Management and Social Sciences, vol. 5, no. 2, Oct. 2025, pp. 482-9, doi:10.31098/bmss.v5i2.1049.