PENGARUH AUDIT REPORT LAG, AUDIT SWITCHING, DEBT DEFAULT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN
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 purpo-sive 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 switchi-ng tidak berpengaruh terhadap opini audit going concern, ber-pengaruh terhadap opini audit going concern, dan pertumbuhan perusahaan berpengaruh terhadap opini audit going concern.
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