Lubis, Salsabila, and Napisah Napisah. “Pengaruh Audit Complexity, Financial Distress, Dan Firm Age Terhadap Audit Delay Dengan Audit Fee Sebagai Pemoderasi”. RIGGS: Journal of Artificial Intelligence and Digital Business 5, no. 1 (March 5, 2026): 6998–7006. Accessed May 2, 2026. https://journal.ilmudata.co.id/index.php/RIGGS/article/view/7120.