Lubis, Mahmuddin Syah, Tuana Sihite, Jenny Oktavia Wijaya, and Laura Laura. “Pengaruh Pergantian Auditor, Ukuran KAP, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Sektor Industri Dasar Dan Kimia”. Management Studies and Entrepreneurship Journal (MSEJ) 3, no. 2 (April 12, 2022): 708–721. Accessed July 6, 2025. https://www.yrpipku.com/journal/index.php/msej/article/view/515.