YUNITA, Selvia; 						ANISYKURLILLAH, Indah.
 NPL SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 5, n. 2, p. 138-151, dec. 2020.
ISSN 2598-0718.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/3750" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/3750</a>&gt;. Date accessed: 06 june 2025.
doi: <a href="https://doi.org/10.20884/1.sar.2020.5.2.3750">https://doi.org/10.20884/1.sar.2020.5.2.3750</a>.