Aura Fitri Maharani, and Novi Akhsani. “PENGARUH OPINI AUDIT, KOMITE AUDIT DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG”. Jurnal Nusa Akuntansi, vol. 3, no. 3, Sept. 2026, pp. 921-42, doi:10.62237/jna.v3i3.446.