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Abstract

Penelitian ini bertujuan untuk melihat pengaruh audit report lag, audit switching, debt default, dan pertumbuhan perusahaan terhadap opini audit going concern. penelitian ini menggunakan populasi dari sektor perindustrian yang terdaftar di BEI tahun 2019-2023. Sementara itu, sampel yang dipilih dari perusahaan sektor perindustrian di BEI yang telah ditentukan sesuai kriteria yang di inginkan. Pengamatan ini menggunakan metode pur­po­si­ve sampling dengan jumlah sampel sebanyak 130 perusahaan. Metode analisis yang digunakan yaitu meng­gunakan regresi logistik. Hasil penelitian yang didapatkan yaitu audit report lag berpengaruh terhadap opini audit going concern, audit swit­c­hi­ng tidak berpengaruh terhadap opini audit going concern, ber­pengaruh terhadap opini audit going concern, dan pertumbuhan perusahaan berpengaruh terhadap opini audit going concern

Keywords

audit report lag audit switchin debt default pertumbuhan perusahaan audit going concern

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How to Cite
Purnama, T. W., & Fanani, B. (2024). Pengaruh Audit Report Lag, Audit Switching, Debt Default, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going concern. JABKO: Jurnal Akuntansi Dan Bisnis Kontemporer, 5(1), 1-12. https://doi.org/10.24905/jabko.v5i1.80

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