WULAN DARI; DESI JELANTI. PENGARUH UKURAN PERUSAHAAN, INHERENT RISK DAN AUDIT CHANGES TERHADAP AUDIT REPORT LAG. Jurnal Nusa Akuntansi, [S. l.], v. 3, n. 3, p. 988–1007, 2026. DOI: 10.62237/jna.v3i3.427. Disponível em: https://jurnal.publikacitramedia.com/index.php/jna/article/view/427. Acesso em: 18 sep. 2026.