Pengaruh Audit Tenure, Audit Rotation dan Innovation Technology Terhadap Audit Quality pada Perusahaan Perbankan: Big 4 vs non-Big 4

Nur Fitriyah (Universitas Mataram)
Bambang Bambang (Universitas Mataram)
Yusli Mariadi (Universitas Mataram)
Kafka Satya Wardana (Universitas Mataram)
Riska Diana Ulfa (Universitas Mataram)

Akbis: Media Riset Akuntansi dan Bisnis
JURNAL AKBIS VOLUME 10 NOMOR 2 TAHUN 2026

This study investigates the effects of audit tenure, audit rotation, and technological innovation on audit quality among financial sector companies. It examines whether these effects differ between companies audited by Big 4 and non-Big 4 audit firms. The study uses a sample of 43 banking companies, resulting in 215 observations over the 2020–2024 period. The study employs a quantitative research approach using secondary data from financial sector companies, with Stata for data analysis. Audit quality is measured using absolute discretionary accruals  stock returns, while audit tenure is measured by the length of the consecutive auditor–auditee relationship. Audit rotation and technological innovation are measured using dummy variables. The findings indicate that audit tenure does not have a significant effect on audit quality in either the Big 4 or non-Big 4 groups; therefore, H1 is not supported. Audit rotation has a positive effect on audit quality among companies audited by non-Big 4 firms at the 10% significance level. In contrast, no significant effect is observed among companies audited by Big 4 firms. Accordingly, H2 is supported only in the non-Big 4 group. In contrast, technological innovation has a positive and significant effect on audit quality among companies audited by Big 4 firms at the 1% significance level, while no significant effect is found in the non-Big 4 group. Thus, H3 is supported only for the Big 4 group. These results suggest that the effectiveness of audit monitoring mechanisms differs depending on the characteristics of the audit firm. From a theoretical perspective, the findings reinforce Agency Theory, particularly the view that monitoring mechanisms designed to mitigate information asymmetry may not function uniformly across different auditor characteristics. From a practical perspective, companies should consider auditor rotation and technological innovation in accordance with the characteristics of their audit firms, while audit firms should enhance their technological capabilities and audit quality control systems to strengthen their monitoring role.