Devina Ardelia Ramdhani and 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). doi: 10.24256/kharaj.v8i3.11624.