Putri Amanda and Nur Aliah 2025. The Impact of Company Size, Quality of Public Accounting Firm (KAP), and Financial Ratios on Audit Delay in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on The Beitourism Sub-Sector Companies Listed On The BEI. Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan. 6, 2 (Feb. 2025), 14. DOI:https://doi.org/10.53697/emak.v6i2.2325.