Yatim, M.R., Satria, I. , Nasip, I. and Fajrin, R. 2026. Audit Delay in Manufacturing Firms: How Profitability, Liquidity, and Governance Drive Sustainable Economic Growth (SDG 8) and Industrial Innovation (SDG 9). International Journal of Financial, Accounting, and Management. 8, 1 (Jun. 2026), 53–62. DOI:https://doi.org/10.35912/ijfam.v8i1.3580.