Pengaruh Fee Audit, Audit Delay Dan Auditor Switching Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2022-2024

Carelina, Lucky (2026) Pengaruh Fee Audit, Audit Delay Dan Auditor Switching Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2022-2024. Other thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to determine the Effect of Audit Fees, Audit Delays, and Auditor Switching on Audit Opinions Going Concern in Manufacturing Companies on the Indonesia Stock Exchange in 2022-2024. This period is carried out for 3 years. The sample determination technique in this study uses purposive sampling there are 22 companies by obtaining a sample of 66 based on certain criteria. The data analysis method used in this study is binary logistic regression analysis with the help of SPSS Version 25. The results of the study showed that partially audit fees and audit delays had a positive effect on the audit opinion going concern, while auditor switching had no effect on the audit opinion going concern. Simultaneously, audit fees, audit delays, and auditor switching affect the opinion of the audit going concern.

Item Type: Thesis (Other)
Uncontrolled Keywords: Fee Audit, Audit Delay, Auditor Switching, Going Concern Audit Opinion, Sector Mining, Indonesia Stock Exchange
Subjects: 600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi
Divisions: Jurusan Administrasi Niaga > Sarjana Terapan (D-IV) Akuntansi Keuangan publik > SKRIPSI
Depositing User: Akuntansi Keuangan Publik 2022 Kelas B
Date Deposited: 31 Mar 2026 01:29
Last Modified: 31 Mar 2026 01:29
URI: https://eprints.polbeng.ac.id/id/eprint/4907

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