M. R. Yatim, I. . Satria, I. . Nasip, and R. . Fajrin, “Audit Delay in Manufacturing Firms: How Profitability, Liquidity, and Governance Drive Sustainable Economic Growth (SDG 8) and Industrial Innovation (SDG 9)”, International. J. financial account. management, vol. 8, no. 1, pp. 53–62, Jun. 2026.