Gessela, Gesi, and Riny Jefri. “The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies”. Journal Economic Business Innovation 1, no. 1 (June 2, 2024): 78–85. Accessed July 3, 2026. https://analysisdata.co.id/index.php/JEBI/article/view/34.