WIJANARKO, H. T.; ZAHARUDDIN; SUMARDI. Factors Affecting Audit Delay. Studi Akuntansi dan Bisnis Indonesia, [S. l.], v. 2, n. 4, p. 251–263, 2026. DOI: 10.61401/sabi.v2i4.602. Disponível em: https://jurnal.stiekrakatau.ac.id/index.php/sabi/article/view/602. Acesso em: 24 oct. 2026.