Yulianti, Ani, Agung Budi Sulistya, and Yosefa Sayekti. “Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness”. Wiga : Jurnal Penelitian Ilmu Ekonomi 11, no. 1 (April 29, 2021): 75–88. Accessed October 5, 2025. http://niscalamandirialafasy.com/index.php/wiga/article/view/654.