PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, AUDIT TENURE, KOMPETENSI DEWAN KOMISARIS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN - Krisnanda, I Gede Wahyu (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2017)