Tampubolon RBD. 1245 | The Effect of Profitability, Solvency, and Company Size on Audit Delay with Auditor Competence as A Moderation Variable. jrssem [Internet]. 2025 May 30 [cited 2025 Dec. 5];4(10):1243-54. Available from: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/817