The Influence of Audit Tenure, Audit Opinion and Committee Meetings on Audit Report Lag with Auditor Specialization as a Moderating Variable in Energy Sector Companies. sia [Internet]. 2024 May 5 [cited 2026 Feb. 27];1(1):156-67. Available from: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/20