Agusetiawan Shavab, F., Susilawati, D. , Dora Sembiring, E. and Fuadi, F. 2023. The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay . Journal of Applied Business, Taxation and Economics Research. 2, 3 (Feb. 2023), 319–328. DOI:https://doi.org/10.54408/jabter.v2i3.177.