Mirnawati, et al. “The Effect of Leverage, Profitability, and Company Age on Audit Delay in Food and Beverages Subsector Companies Listed on the IDX in 2021-2024”. Jurnal Aghniya, vol. 8, no. 1, Sept. 2025, pp. 1-9, doi:10.64565/aghniya.v8i1.11.