Gea Aprilria, 3119034 and Margareta Devirosawati, (Pembimbing) (2023) PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021. S1 publication, Sekolah Tinggi Ilmu Ekonomi Harapan Bangsa.
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