Sembiring, L. D., J. V. Br Ginting, H. Hartanto, L. Nafisa, and U. W. Nuryanto. “Analisis Faktor-Faktor Pengaruh Audit Delay”. Management Studies and Entrepreneurship Journal (MSEJ), vol. 6, no. 1, Jan. 2025, pp. 326-33, doi:10.37385/msej.v6i1.7081.