“KOMPLEKSITAS AKUNTANSI PERUSAHAAN, SPESIALIS INDUSTRI AUDITOR, EFEKTIVITAS KOMITE AUDIT, DAN FAKTOR LAIN TERHADAP AUDIT REPORT LAG”, EJATSM, vol. 1, no. 2, pp. 205–218, Jun. 2021, Accessed: Jun. 30, 2026. [Online]. Available: https://jurnaltsm.id/index.php/EJATSM/article/view/1342