MADE GEDE WIRAKUSUMA, Merlina Toding.
 FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 3, n. 3, p. 15-31, june 2013.
ISSN 2302-8556.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/5657" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/5657</a>&gt;. Tanggal Akses: 16 dec. 2025