Ekawati P, Annisa D. The Influence of Previous Year’s Audit Opinion and Operational Complexity on Audit Report Lag with the Audit Committee as a Moderating Variable. JDM [Internet]. 2026 Jul. 19 [cited 2026 Aug. 27];4(1):231-50. Available from: https://scieclouds.com/ojsnew/index.php/jm/article/view/1185