Sihombing, T., and C. Ka Hing. “ANALYSIS OF THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, INVENTORY ACTIVITIES AND PROFITABILITY ON AUDIT DELAY”. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), Vol. 5, no. 2, Aug. 2021, pp. 1712-2, doi:10.31955/mea.v5i2.1152.