Kumaunang, Ruslan Peeso, Mursalam Salim, and Sumartono Sumartono. “Pengaruh Pengungkapan Key Audit Matters, Opini Audit Dan Fee Audit Terhadap Audit Delay”. Jurnal Bisnis Mahasiswa 4, no. 2 (April 30, 2024): 141–149. Accessed October 15, 2025. https://jurnalbisnismahasiswa.com/index.php/jurnal/article/view/199.