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 [Internet]. 2025 Apr. 23 [cited 2025 Apr. 28];12(01):1-20. Available from: https://jurnal.stiebalikpapan.ac.id/index.php/jmbv/article/view/42