KUMAUNANG, R. P.; SALIM, M.; SUMARTONO, S. Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay. Jurnal Bisnis Mahasiswa, [S. l.], v. 4, n. 2, p. 141–149, 2024. DOI: 10.60036/jbm.v4i2.art3. Disponível em: https://jurnalbisnismahasiswa.com/index.php/jurnal/article/view/199. Acesso em: 15 oct. 2025.