Minerva, Lydia, Vivian Savenia Sumeisey, Stefani Stefani, Stepheny Wijaya, and Cindy Agrippina Lim. “Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan Dan Audit Lag Terhadap Opini Audit Going Concern”. Owner : Riset dan Jurnal Akuntansi 4, no. 1 (February 6, 2020): 254-266. Accessed August 25, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/180.