Mahira, Nabila Khansa, et al. “Determining Factors of Audit Delay With Audit Quality As a Moderating Variable”. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), vol. 8, no. 1, Apr. 2024, pp. 108-21, doi:10.36555/jasa.v8i1.2439.