Veronikatani V, Salim S. An Analysis of the Effects of the Number of HAU, Type of Audit Opinion, Size of the Public Accounting Firm, ROA, and DER on Audit Delay in Banking Companies Listed on the Indonesian Stock Exchange. jrssem [Internet]. 2026 May 12 [cited 2026 May 12];5(10):11852-6. Available from: https://jrssem.publikasiindonesia.id.solusipublish.com/index.php/jrssem/article/view/1440