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The Effect Of Audit Tenure And Auditor Rotation On Audit Quality (Empirical Study of Telecommunication sub-sector service companies on the IDX in 2013-2018)

Jurnal Cakrawala Akuntansi · Vol. 15 No. 2 (2023) · hlm. 99–113

DOI
10.22437/jca.v15i2.46756
ISSN
3123-1918, 1979-4851
Terbit
2023-08-01
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to see how the effect of audit tenure and auditor rotation on audit quality in telecommunication sub-sector service companies on the IDX. Audit tenure is measured by looking at the engagement period undertaken by KAP and its clients by using a value of 1 in the first year and adding one for the following years. Auditor rotation will be measured using a dummy scale that assesses whether or not there is a change of auditors in the audit process, and for audit quality in this study, it will be assessed through whether or not the hood is affiliated with the big four hood. This study uses a sample of telecommunication sub-sector service companies listed on the IDX. This study uses a nonprobability sampling method, while the sampling method to be used is purposive sampling. Nonprobability sampling means that it is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample. Purposive sampling technique is a sampling technique that aims to take samples from a population based on certain criteria. The sample used was 5 companies with a total of 30 samples. The data analysis technique in this study is descriptive statistics and logistic regression analysis. The results of hypothesis testing are as follows. to determine whether audit tenure, auditor rotation, simultaneous and partial effects on audit quality, and how much influence audit tenure and auditor rotation have on audit quality.

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Yudi YudiAfiliasi tidak diketahui8
RAHAYU RAHAYUUniversitas Halu Oleo6
Dheny WahyudhiAfiliasi tidak diketahui6
Sri WidyartiAfiliasi tidak diketahui5
Muhaimin Rifa’iUniversity of Brawijaya5
Haryadi HaryadiAfiliasi tidak diketahui4
Herry LiyusAfiliasi tidak diketahui4
Aris SoewondoAfiliasi tidak diketahui4
Asnath Maria FuahAfiliasi tidak diketahui3
Runjati RunjatiAfiliasi tidak diketahui3
Muhammad RidwanHasanuddin University3
Fikriya Novita SariAfiliasi tidak diketahui3
Luki AbdullahIPB University2
Rachmat SomanjayaAfiliasi tidak diketahui2
Mohamad Agus SetiadiAfiliasi tidak diketahui2
Netty HerawatyAfiliasi tidak diketahui2
Wiwik TiswiyantiAfiliasi tidak diketahui2
Sahuri LasmadiAfiliasi tidak diketahui2
Hamzah HamzahAfiliasi tidak diketahui2
Rainiyati RainiyatiAfiliasi tidak diketahui2
Elly SudartiAfiliasi tidak diketahui2
Amri AmirAfiliasi tidak diketahui2
Fauziatul FajarohState University of Malang2
Iwan RudiartoAfiliasi tidak diketahui2
Muhammad Halim NatsirUniversity of Brawijaya2
Monalisa MonalisaAfiliasi tidak diketahui2
Farida RachmawatiAfiliasi tidak diketahui2
Sefihara Paramitha SaktiAfiliasi tidak diketahui2
Mohamed Saifulaman Mohamed SaidAfiliasi tidak diketahui2
Cece SumantriIPB University1
Asep GunawanIPB University1
Ratna Sholatia HarahapIPB University1
Kasita ListyariniIPB University1
Salman YusufAfiliasi tidak diketahui1
Agung Prastyo NugrohoAfiliasi tidak diketahui1
Suhartati SuhartatiAfiliasi tidak diketahui1
elda azizah putriAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">The Effect Of Audit Tenure And Auditor Rotation On Audit Quality (Empirical Study of Telecommunication sub-sector service companies on the IDX in 2013-2018)</dc:title>
	<dc:creator xml:lang="en">Abdullah, Adam</dc:creator>
	<dc:creator xml:lang="en">Rahayu, Sri</dc:creator>
	<dc:creator xml:lang="en">Yetti, Susfa</dc:creator>
	<dc:subject xml:lang="en">audit tenure</dc:subject>
	<dc:subject xml:lang="en">auditor rotation</dc:subject>
	<dc:subject xml:lang="en">audit quality</dc:subject>
	<dc:description xml:lang="en">This study aims to see how the effect of audit tenure and auditor rotation on audit quality in telecommunication sub-sector service companies on the IDX. Audit tenure is measured by looking at the engagement period undertaken by KAP and its clients by using a value of 1 in the first year and adding one for the following years. Auditor rotation will be measured using a dummy scale that assesses whether or not there is a change of auditors in the audit process, and for audit quality in this study, it will be assessed through whether or not the hood is affiliated with the big four hood. This study uses a sample of telecommunication sub-sector service companies listed on the IDX. This study uses a nonprobability sampling method, while the sampling method to be used is purposive sampling. Nonprobability sampling means that it is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample. Purposive sampling technique is a sampling technique that aims to take samples from a population based on certain criteria. The sample used was 5 companies with a total of 30 samples. The data analysis technique in this study is descriptive statistics and logistic regression analysis. The results of hypothesis testing are as follows. to determine whether audit tenure, auditor rotation, simultaneous and partial effects on audit quality, and how much influence audit tenure and auditor rotation have on audit quality.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2023-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46756</dc:identifier>
	<dc:identifier>10.22437/jca.v15i2.46756</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi ; 99-113</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46756/21671</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Adam Abdullah, Sri Rahayu, Susfa Yetti</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>