Ardillah Putra, and 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, vol. 3, no. 2, Dec. 2025, pp. 23-33, https://doi.org/10.62017/finance.v3i2.121.