Devina Ardelia Ramdhani, & Ajeng Luthfiyatul Farida. (2026). The Effect of Leverage, Firm Size, and Audit Opinion on Audit Delay in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange (2020–2024). Al-Kharaj: Journal of Islamic Economic and Business, 8(3). https://doi.org/10.24256/kharaj.v8i3.11624