This study aims to examine the effect of audit fees, audit report lag and auditor
rotation on audit opinion. The selection of the sample in this study was carried out
by purposive sampling. The research sample that met the criteria was 180
consisting of 60 finance sector companies listed on the Indonesia Stock Exchange
for the 2020-2022. The analysis technique used in this study is descriptive statistical
test, logistic regression test, hypothesis testing. The result of the analysis show
evidence that audit fees has no effect on audit opinion, audit report lag has no effect
on audit opinion and auditor rotation has a positive effect on audit opinion.