The Nexus between Auditor Switching and Audit Opinion on Audit Report
Kurnia
Department of Accounting, Sekolah Tinggi Ilmu Ekonomi Indonesia
https://doi.org/10.47191/jefms/v6-i4-16ABSTRACT:
The purpose of this study is to analyze the influence of Auditor Switching and Audit Opinions oni Audit Report Lag. The data in this study uses secondary data in the form of an audited annual Financial Statement from banking companies listed on the Indonesia Stock Exchange in 2019-2021 by taking data accessed through the official IDX website, namely www.idx.co.id. Based on predetermined criteria, the data obtained was 126 total samples consisting of 42 companies in financial statements for 3 years. Analyze the data in this study using Descriptive Statistical Analysis, Correlation Coefficient Test, T Significance Test, Multicholinearity Test, Determination Coefficient Test, and Multiple Linear Regression Analysis. The test results showed that Auditor Switching had no effect on Audit Report Lag, and Audit Opinion had no effect on Audit Report Lag.
KEYWORDS:
Auditor Switching, Audit Opinion, Audit Report Lag.
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