SORAYA TRISANA MARITZA; KURNIAWAN, Herwin; RAMDANI, Safier. PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS (BARANG KONSUMEN NONPRIMER) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 . Journal Of Islamic Finance And Accounting Research, [S. l.], v. 5, n. 2 AGUSTUS, p. 115–131, 2026. DOI: 10.25299/jafar.2026.29333. Disponível em: https://journal.uir.ac.id/index.php/jafar/article/view/29333. Acesso em: 5 sep. 2026.