Pradana, Muhammad Ari, and Lilis Karlina. “Pengaruh Kepemilikan Institusional, Financial Distress, Dan Pergantian Auditor Terhadap Audit Delay”. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 9, no. 4 (October 2, 2026): 2002-2010. Accessed October 7, 2026. https://ojspustek.org/index.php/SJR/article/view/1742.