Audit Report Lag: Peran Key Audit Matters, Karakteristik Firma Audit, dan Faktor Lainnya. Media Bisnis, [S. l.], v. 18, n. 1, p. 147–160, 2026. DOI: 10.34208/pezyq695. Disponível em: https://www.jurnaltsm.id/index.php/mb/article/view/3429. Acesso em: 1 aug. 2026.