Nadya Rahmanita, Tina Lestari and Pipit Angelia Widiarti 2026. The Influence of Company Size, Profitability, and Audit Opinion on Audit Delay in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange. MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi. 5, 01 (Oct. 2026), 52–62.