Susandya, Anak Agung Putu Gede Bagus Arie, et al. “The Effect of Cooperative’s Characteristic on Financial Reporting Timeliness”. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, vol. 2, no. 4, Dec. 2018, pp. 269-92, doi:10.29259/sijdeb.v2i4.269-292.