Feryandi, Ari, and Ely Suhayati. “Audit Tenure Dan Ukuran Kantor Akuntan Publik Mempengaruhi Audit Delay”. Klabat Accounting Review 3, no. 2 (September 30, 2022): 33–42. Accessed December 4, 2025. https://ejournal.unklab.ac.id/index.php/kar/article/view/881.