Damayanti, Riska, and Andri Setyawan. “Pengaruh Komite Audit, Opini Audit, Dan Financial Distress Terhadap Audit Delay”. RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 4 (December 18, 2025): 5788–5793. Accessed April 23, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/3723.