Patinaja, Elna, and Pieter Siahainenia. “Pengaruh Ukuran Perusahaan, Opini Auditor Dan Umur Perusahaan Terhadap Audit Delay”. Accounting Research Unit (ARU Journal) 1, no. 1 (November 18, 2020): 13-22. Accessed September 17, 2025. https://ojs3.unpatti.ac.id/index.php/mutiara/article/view/3714.