Putri Amanda and Nur Aliah, “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”, j.emak, j.emak, vol. 6, no. 2, p. 14, Feb. 2025.