MUH ALFARISI S; RATIH QADARTI ANJILNI. PENGARUH PROPORSIONAL INDUSTRI AUDIT DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG. Jurnal Nusa Akuntansi, [S. l.], v. 3, n. 3, p. 1046–1069, 2026. DOI: 10.62237/jna.v3i3.389. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/389. Acesso em: 18 sep. 2026.