Sulistyawati, A. I.; Kusumo, W. K. .; Nugroho, A. H. D. .; Julius, H. An Empirical Review of Audit Delay : Firm Size As Moderating Variable. EBSJ 2025, 9 (2), 199-219. https://doi.org/10.26623/ebsj.v9i2.12048.