Wulandari, Agusta Amanda, and Rosjelin Runesi. “Factors Influencing Auditor Switching: Insights from Audit Opinion, Audit Delay, and ROA”. Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis 5, no. 2 (September 30, 2024): 1164–1177. Accessed April 21, 2026. https://unidjar.id/index.php/ppj/article/view/205.