“Pengaruh Pergantian Auditor, Financial Distress, Dan Ukuran Perusahaan Terhadap Audit Delay”. Center of Economic Students Journal 8, no. 2 (April 20, 2025): 534–547. Accessed August 21, 2025. https://jurnal.fe.umi.ac.id/index.php/CSEJ/article/view/1104.