PENGARUH AUDIT EFFORT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN FIRM SIZE SEBAGAI PEMODERASI: AUDIT DELAY. JEKOS [Internet]. 2026 Aug. 8 [cited 2026 Aug. 15];3(2):150-61. Available from: https://ojs.kayyismuliajaya.org/index.php/jekos/article/view/317