Kalanjati, Devi Sulistyo, and Reyhan Ario Bramantio. “AUDIT FEES AND COMPANIES’ ACCESS TO FINANCE”. Berkala Akuntansi dan Keuangan Indonesia 8, no. 1 (April 11, 2023): 142–156. Accessed April 5, 2025. https://e-journal.unair.ac.id/BAKI/article/view/44669.