Khusnah, H., . A. A. Faisal, M. Anugraini, F. F. Ula, and W. Husnaini. “The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap’s Reputation”. Business and Finance Journal, vol. 7, no. 2, Dec. 2022, pp. 161-74, doi:10.33086/bfj.v7i2.3295.