Negara HKS, Purnamasari DI, Hastuti S, Kasih PH, Winata IA. IDX Regulation on Audit Delay (Kep-00027/BEI/03-2020): Evidence Before, During, and After the COVID-19 . bmss [Internet]. 2025 Oct. 14 [cited 2026 Mar. 30];5(2):482-9. Available from: https://proceeding.researchsynergypress.com/index.php/rsfconferenceseries1/article/view/1049