Loviera, W., and N. Akhsani. “THE EFFECT OF AUDIT DELAY, AUDIT TENURE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING: (Empirical Study of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2021)”. JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS, vol. 2, no. 4, Aug. 2023, pp. 767-78, doi:10.55047/jhssb.v2i4.764.