PENGARUH OPINI AUDIT, AUDIT TENURE, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN - Kristiantini, Made Dania (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2017)