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Agustina Mendiska Jamat
Universitas Bumigora

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Determinan Kualitas Audit: Opini Auditor dan Audit Delay Fakhriyah Nailah Andita; Rabiatul Aldawiya; Natasya Joevanny Tammu; Agustina Mendiska Jamat; Sir'aini Aini
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/asqx3g87

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.
Co-Authors Fakhriyah Nailah Andita Natasya Joevanny Tammu Rabiatul Aldawiya Sir&#039;aini Aini