Perdana, L. I., and S. Raharja. “The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX Listed Company from 2021-2022)”. West Science Accounting and Finance, vol. 2, no. 03, Nov. 2024, pp. 465-79, doi:10.58812/wsaf.v2i03.1188.