Puspa Vema Aulia Putri and Siti Chaerunisa Prastiani 2026. PENGARUH INVESTMENT OPPORTUNITY SET, KOMPLEKSITAS OPERASI PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG. Jurnal Nusa Akuntansi. 3, 3 (Sep. 2026), 1252–1276. DOI:https://doi.org/10.62237/jna.v3i3.459.