Determinan Kualitas Audit: Opini Auditor dan Audit Delay

Fakhriyah Nailah Andita; Rabiatul  Aldawiya; Natasya Joevanny Tammu; Agustina Mendiska Jamat; Sir'aini Aini

doi:10.69657/asqx3g87

Authors

Fakhriyah Nailah Andita Universitas Bumigora Author
Rabiatul Aldawiya Universitas Bumigora Author
Natasya Joevanny Tammu Universitas Bumigora Author
Agustina Mendiska Jamat Universitas Bumigora Author
Sir'aini Aini Universitas Bumigora Author

DOI:

https://doi.org/10.69657/asqx3g87

Keywords:

Audit Quality, Auditor Opinion, Audit Delay, Binary Logistic Regression

Abstract

This study aims to analyze the effect of auditor opinion and audit delay on audit quality. The study uses a quantitative approach with a binary logistic regression analysis method using the Eviews9 application. The research data were obtained from 45 observations with independent variables being auditor and audit delay, while the dependent variable is audit quality. The results show that auditor opinion has a positive and significant effect on audit quality with a probability value of 0.0173 (<0.05). Meanwhile, audit delay has a negative and significant effect on audit quality with a probability value of 0.0295 (<0.05). Simultaneously, audit opinion and audit delay have a significant effect on audit quality as evidenced by a probability value (LR Statistic) of 0.000047. The findings of this study indicate that audit quality is influenced by the timeliness of audit completion and the quality of the opinion given by the auditor.

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