The Effect of Auditor Switching, Audit Report Lag, and Profitability on Audit Opinion in Basic Material Sector Companies
DOI:
https://doi.org/10.62710/5jgv9959Keywords:
Audit Opinion, auditor switching, audit report lag, ProfitabilityAbstract
Penelitian ini menguji pengaruh auditor switching, audit report lag, dan profitabilitas terhadap opini audit pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan data sekunder dari laporan keuangan tahunan dan laporan auditor independen. Berdasarkan purposive sampling, diperoleh 64 perusahaan dengan 192 observasi dan dianalisis menggunakan regresi logistik SPSS. Hasil penelitian menunjukkan bahwa auditor switching tidak berpengaruh signifikan terhadap opini audit, sedangkan audit report lag berpengaruh positif dan profitabilitas berpengaruh negatif terhadap opini audit. Temuan ini menunjukkan bahwa opini audit lebih berkaitan dengan ketepatan waktu penyelesaian audit dan kinerja keuangan daripada pergantian auditor.
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Copyright (c) 2026 Laureen Aurora Hummerson, Catheryn Iona Nelson (Author)
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