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Author

Duma Rahel Situmorang

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Open access Oct 2026

The Effect of Financial Distress on Audit Delay Through Audit Complexity as an Intervening Variable with The Audit Committee as A Moderation Variable in Industrial Companies Listed on The IDX For The 2021-2025 Period

This study aims to analyze the effect of financial distress on audit delay through audit complexity as an intervening variable, with audit committee as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2025. This study employs a quantitative approach u...

Duma Megaria Elisabeth, Septony B. Siahaan, Merry Anna Napitupulu et al. · 0 citations

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