Neng Hestiana, and Sofie. “Pengaruh Auditor Switching, Financial Distress, Komite Audit Dan Kompleksitas Perusahaan Terhadap Audit Delay”. As-Syirkah: Islamic Economic & Financial Journal 4, no. 3 (October 5, 2025): 507 – 519. Accessed August 5, 2026. https://journal-ikadi.com/ojs/index.php/assyirkah/article/view/446.