THE EFFECT OF ROA, DER, COMPANY SIZE AND FIRM’S REPUTATION ON AUDIT DELAY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Visioner : Jurnal Manajemen dan Bisnis, [S. l.], v. 12, n. 01, p. 1–20, 2025. DOI: 10.52630/jmbv.v12.i01.42. Disponível em: https://jurnal.stiebalikpapan.ac.id/index.php/jmbv/article/view/42. Acesso em: 28 apr. 2025.