SASTRAWAN, Rahman; 						PERDHANA, Ariefanda Iqbal; 						TOLIANG, Ermina.
 Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 32, n. 1, p. 265-279, jan. 2022.
ISSN 2302-8556.
Available at: &lt;<a href="http://103.29.196.112/index.php/akuntansi/article/view/78672" target="_new">http://103.29.196.112/index.php/akuntansi/article/view/78672</a>&gt;. Date accessed: 18 dec. 2025.
doi: <a href="https://doi.org/10.24843/EJA.2022.v32.i01.p20">https://doi.org/10.24843/EJA.2022.v32.i01.p20</a>.