S. L. P. Indrayani and I. B. A. Yasa, “THE INFLUENCE OF THE COMPANY SIZE, PROFITABILITY, AND OPERATIONS COMPLEXITY OF A COMPANY TOWARDS AUDIT REPORT LAG ON BANK PERKREDITAN RAKYAT (BPR) IN BALI PERIOD 2012-2015”, valid, vol. 13, no. 4, pp. 438–445, Oct. 2016.