Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag

Wini Julia Abbet ; Enggar Diah Puspa Arum ; Wiralestari Wiralestari
Jurnal Riset Rumpun Ilmu Pendidikan 📅 2025 Vol 4, No 2 🔗 DOI: 10.55606/jurripen.v4i2.5599
Abstract
This study aims to analyze the effect of audit tenure, auditor switching, and audit opinion on audit report lag in energy sector companies listed on the IDX for the 2020–2023 period. This study uses a quantitative approach with secondary data obtained from the company's annual report available on the official IDX website and related company websites. The sample used a purposive sampling method, with a total of 208 financial reports from 90 energy sector companies that met the research criteria. The data analysis methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis with the help of SPSS version 25 software. The results of the study reflect that partially, audit tenure, auditor switching and audit opinion have a significant effect on audit report lag. Simultaneously, the three independent variables have a significant effect on audit report lag.
Keywords
Audit Tenure; Auditor Switching; Audit Opinion; Audit Report Lag
How to Cite

Wini Julia Abbet, et al. (2025). Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag. Jurnal Riset Rumpun Ilmu Pendidikan, 4(2). https://doi.org/10.55606/jurripen.v4i2.5599

Wini Julia Abbet; Enggar Diah Puspa Arum; Wiralestari Wiralestari, "Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag," Jurnal Riset Rumpun Ilmu Pendidikan, vol. 4, no. 2, 2025.

Wini Julia Abbet; Enggar Diah Puspa Arum; Wiralestari Wiralestari. "Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag." Jurnal Riset Rumpun Ilmu Pendidikan, vol. 4, no. 2, 2025.

Wini Julia Abbet; Enggar Diah Puspa Arum; Wiralestari Wiralestari. "Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag." Jurnal Riset Rumpun Ilmu Pendidikan 4, no. 2 (2025).

Wini Julia Abbet, et al. (2025) 'Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag', Jurnal Riset Rumpun Ilmu Pendidikan, 4(2). doi: 10.55606/jurripen.v4i2.5599.

Wini Julia Abbet; Enggar Diah Puspa Arum; Wiralestari Wiralestari. Pengaruh Audit Tenure, Auditor Switching dan Opini Audit terhadap Audit Report Lag. Jurnal Riset Rumpun Ilmu Pendidikan. 2025;4(2).

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