The Influence of Audit Tenure, Audit Quality, and The Influence of Financial Rations on Audit Report Lag with Auditor Specialization as Moderator. sia [Internet]. 2024 Apr. 23 [cited 2024 Sep. 19];1(1):672-84. Available from: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/106