Noeng, Martina, and Novi Akshani. “The Influence of the Company’s Financial Condition, Company Size and Audit Report Lag on Going Concern Opinion”. JURSIMA 12, no. 2 (August 3, 2025). Accessed June 27, 2026. https://ojsiibn1.indobarunasional.ac.id/jursima/article/view/973.