Ardillah Putra; Ambar Kusumaningsih. THE EFFECT OF AUDIT LAG AND AUDIT TENURE ON GOING-CONCERN AUDIT OPINIONS (Empirical Study of Basic Materials Companies Listed on the IDX in 2021-2023). Finance : International Journal of Management Finance 2025, 3 (2), 23-33. https://doi.org/10.62017/finance.v3i2.121.