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		Handoyo, S., & 		Maulana, E.
(2019).
 Determinants of Audit Report Lag of Financial Statements in Banking Sector.
<em>Matrik : Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan, </em>, 142-152.
doi:10.24843/MATRIK:JMBK.2019.v13.i02.p02