THE EFFECT OF PROFITABILITY AND COMPANY SIZE ON AUDIT DELAY IN BASIC INDUSTRY AND CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2025) . Spektrum Akademika: Jurnal Multidisiplin, [S. l.], v. 1, n. 1, p. 613–620, 2026. Disponível em: https://journal-edu.org/index.php/jsa/article/view/379.. Acesso em: 21 aug. 2026.