DUMA MEGARIA ELISABETH; SIAHAAN, Septony B; NAPITUPULU, Merry Anna; SITUMORANG, Duma Rahel; SILALAHI, Mulatua P. The Effect of Financial Distress on Audit Delay Through Audit Complexity as an Intervening Variable with The Audit Committee as A Moderation Variable in Industrial Companies Listed on The IDX For The 2021-2025 Period. Jurnal Ilmiah Accusi, [S. l.], v. 8, n. 2, p. 593–604, 2026. DOI: 10.36985/m14f3g75. Disponível em: https://jurnal.usi.ac.id/index.php/jia/article/view/2689. Acesso em: 18 oct. 2026.