The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17. INVEST [Internet]. 28 Juni 2026 [dikutip 30 Juli 2026];7(1):550-61. Tersedia pada: https://journal.al-matani.com/index.php/invest/article/view/2119