Maria Martha Sulistiowati and Cherrya Dhia Wenny 2026. Analysis of the Effect of Company Size, Audit Quality, and Audit Delay on Audit Size as a Moderating Variable (A Study of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2022-2024). Al-Kharaj: Journal of Islamic Economic and Business. 7, 4 (Jan. 2026). DOI:https://doi.org/10.24256/kharaj.v7i4.8708.