SOUISA, Stefany Aurelia; 						SATRIA, Indra; 						SUDARMAJI, Eka.
 The Moderating Effect of Debt to Asset Ratio (DAR) to Audit Delay.
<strong>SAR (Soedirman Accounting Review) : Journal of Accounting and Business</strong>, [S.l.], v. 8, n. 1, p. 15-31, may 2023.
ISSN 2598-0718.
Available at: &lt;<a href="https://jos.unsoed.ac.id/index.php/sar/article/view/8149" target="_new">https://jos.unsoed.ac.id/index.php/sar/article/view/8149</a>&gt;. Date accessed: 21 mar. 2025.
doi: <a href="https://doi.org/10.32424/1.sar.2023.8.1.8149">https://doi.org/10.32424/1.sar.2023.8.1.8149</a>.