Pengaruh Audit Report Lag, Reputasi Audit, dan Audit Tenure Terhadap Penerimaan Opini Audit Going Concern
DOI:
https://doi.org/10.32493/ekop.v6i2.52550Keywords:
Going Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit TenureAbstract
This study aims to obtain empirical evidence regarding the effect of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinions. This study was conducted by analyzing the financial statements of companies in the Consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 research year. The sample used in this study were companies in the Consumer non-Cyclycals sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period using a purposive sampling technique with predetermined criteria of 125 companies and 39 companies were obtained. The number of samples was 39 companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, a sample with a period of 5 consecutive years and produced 195 data.The analysis technique used is logistic regression analysis with the help of E-Views 12. The results of this study state that audit report lag, audit reputation and audit tenure simultaneously affect the acceptance of going concern audit opinion. While partially audit report lag and audit reputation do not have a significant effect. While audit tenure has a significant effect on the acceptance of going concern audit opinion.
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