AZZALEA ADJANI, P.; MARITA, M. Kualitas Audit Sebagai Variabel Pemoderasi Antara Key Audit Matters (KAM) dan Audit Report Lag. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 7, n. 1, p. 328–344, 2026. DOI: 10.47467/elmal.v7i1.10542. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/10542. Acesso em: 1 may. 2026.