Pengaruh Audit Delay, Auditor Switching, dan Financial Distress terhadap Opini Audit Going Concern

This study aims to analyze the simultaneous and partial effects of Audit Delay, Auditor Switching, and Financial Distress on Going Concern Audit Opinions. The research adopts a quantitative approach, focusing on companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period that have been audited. From a population of 92 companies, purposive sampling was applied to obtain 47 companies as samples over three years, resulting in a total of 141 observations. Hypothesis testing was conducted using descriptive statistical analysis and logistic regression analysis with SPSS version 26. The findings reveal that Audit Delay, Auditor Switching, and Financial Distress simultaneously have a significant effect on Going Concern Audit Opinions. Partially, Audit Delay has a significant influence on Going Concern Audit Opinions. However, Auditor Switching and Financial Distress do not show a significant partial effect on the issuance of Going Concern Audit Opinions