Irfani, Khansha Sindra. “Factors Affecting Audit Delay (Case Study on Manufacturing Companies Listed on IDX)”. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 3 (December 29, 2021): 444–457. Accessed January 12, 2026. https://journalfeb.unla.ac.id/index.php/jasa/article/view/1621.