“PENGARUH KOMPLEKSITAS PERUSAHAAN, CORPORATE GOVERNANCE, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG”. E-Jurnal Akuntansi TSM 4, no. 3 (September 30, 2024): 159–172. Accessed June 10, 2026. https://jurnaltsm.id/index.php/EJATSM/article/view/2678.