THE EFFECT OF AUDIT REPORT LAG, AUDI SWICHING, DEBT DEFAULT, AND COMPANY GROWTH ON AUDIT OPINION GOING CONCERN (EMPIRICAL STUDY ON INDUSTRIAL COMPANIES LISTED ON THE IDX IN 2019-2023)

Abstract

This study aims to determine the Effect of Audit Report Lag, Audit Switching, Debt Default and Company Growth on Audit Opinion Going concern in Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. A sample of 26 companies multiplied by 5 years into 130 research samples, using the purposive sampling method. The data analysis technique uses the logistic regression analysis method. The results of this study show that audit hassle lag, debt defaul and company growth have a positive effect on audit opinions going concern. Meanwhile, switching audits have no effect on the opinion of going concern audits.