LEONI, Sihuanie Celsi; KANIVIA, Aan; DEWI, Dessy Kumala. PENGARUH ROA, DER, DAN LDR TERHADAP AUDIT DELAY PADA BANK TERDAFTAR DI BEI PERIODE 2020-204. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), [S. l.], v. 15, n. 1, p. 632–646, 2026. DOI: 10.31959/jm.v15i1.3490. Disponível em: https://www.ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/3490. Acesso em: 5 nov. 2026.