Mulia, Alvina Kayandra. “The Influence of Profitability, Audit Fees, and Company Size on Audit Delay With Kap Reputation As a Moderating Variable”. HORIZON: Indonesian Journal of Multidisciplinary, vol. 4, no. 3, June 2026, pp. 1678-90, doi:10.54373/hijm.v4i3.5922.