SUHENDI, R.; FIRMANSYAH, A. . Kesulitan Keuangan, Proporsi Hutang dan Peluang Investasi, Audit Delay: Peran Moderasi Dewan Komisaris Independen. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 2, p. 1373-1384, 2022. DOI: 10.33395/owner.v6i2.746. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/746. Acesso em: 6 oct. 2024.