“THE INFLUENCE OF THE AUDIT COMMITTEE, THE REPUTATION OF THE PUBLIC ACCOUNTING OFFICE, FINANCIAL DISTRESS, AND COMPANY SIZE ON AUDIT DELAY: Case Study of Hotel and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2021”, jai, vol. 2, no. 1, pp. 18–29, Jun. 2023, doi: 10.56956/jai.v2i01.196.