Diponegoro Journal of Accounting
Volume 10, Nomor 4, Tahun 2021

THE INFLUENCE OF AUDIT TENURE AND AUDIT ROTATION TO THE AUDIT QUALITY: THE CASE OF INDONESIA

Akifan Abi Rafdi (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Frank Gruben (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
19 Oct 2021

Abstract

This research objective is to examine the influence of audit tenure and audit rotation on audit quality. Audit quality is measured using a dummy variable with the option of either audited by big-4 audit firm or non-big-4 audit firm. Audit tenure is measured by the number of years an auditor has a partnership with the same client. Audit rotation is measured using a dummy variable with the option of either a company have an audit rotation or not. The population in this research consist of all manufacturing companies that are listed on IDX in the period of 2018-2020. This research is using a purposive sampling method which means that there are several requirements for a sample to be included. The final number of samples are 153. Logistic regression model is used to analyze the data. The result of this research shows that audit tenure has a negative effect towards audit quality, meanwhile audit rotation doesn’t have any significant influence towards audit quality.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...