The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024. JAA [Internet]. 2026 Jun. 19 [cited 2026 Jun. 23];5(1):99-107. Available from: https://journal.isas.or.id/index.php/JAA/article/view/1574