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The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality

Jurnal Cakrawala Akuntansi · Vol. 17 No. 2 (2025) · pp. 146–160

DOI
10.22437/jca.v17i2.44797
ISSN
3123-1918, 1979-4851
Published
2025-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.

Keywords

Collaboration network of the authors

40 authors · 95 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Universitas Jambi
  • Politeknik Negeri Ujung Pandang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Achmad HizaziAffiliation unknown3
Riski HernandoAffiliation unknown2
Yuliusman YuliusmanAffiliation unknown2
Misni ErwatiAffiliation unknown2
Muh. RafiyAffiliation unknown1
Ambo Wonua NusantaraAffiliation unknown1
Rita FriyaniAffiliation unknown1
Enggar Diah Puspa ArumAffiliation unknown1
Haryadi HaryadiAffiliation unknown1
Wirmie Eka PutraAffiliation unknown1
Mukhzarudfa MukhzarudfaAffiliation unknown1
Susfayetti SusfayettiAffiliation unknown1
Dessy RakhmawatiAffiliation unknown1
Nelli HerlinaAffiliation unknown1
Lian Undari Permata SariAffiliation unknown1
Vanessa IndahwatiAffiliation unknown1
Lilik AlfiaAffiliation unknown1
Julia Rinnia AzhariAffiliation unknown1
Salman JumailiAffiliation unknown1
Roselika AgryadiniAffiliation unknown1
Nurmadia NurmadiaAffiliation unknown1
Muhammad RidwanHasanuddin University1
Muhammad Dzakwan NaufalAffiliation unknown1
Pebi SanjayaAffiliation unknown1
Muhammad SabyanAffiliation unknown1
Wiwik TiswiyantiAffiliation unknown1
Desri YantoAffiliation unknown1
Rani AmaliaAffiliation unknown1
Dea Putri AnggrainiAffiliation unknown1
Nela SafeliaAffiliation unknown1
Tissi Maulidea IstikaAffiliation unknown1
Indryani IndryaniAffiliation unknown1
Mia AinaAffiliation unknown1
Sofyan SofyanPoliteknik Negeri Ujung Pandang1
Siti AmanahUniversitas Jambi1
Nova SusantiAffiliation unknown1
Mita SyahriyantiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality</dc:title>
	<dc:creator xml:lang="en">Ratnasari, Ratih</dc:creator>
	<dc:creator xml:lang="en">Afrizal, Afrizal</dc:creator>
	<dc:creator xml:lang="en">Mansur, Fitrini</dc:creator>
	<dc:subject xml:lang="en">audit tenure, audit delay, audit fee, auditor rotation, auditor specialization, audit quality</dc:subject>
	<dc:description xml:lang="en">The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling, resulting in 20 companies with a total of 100 observational data points. Audit quality was measured using audit opinion as a proxy, employing a dummy variable where 1 indicates an unqualified opinion (WTP), and 0 indicates other types of audit opinions. Logistic regression analysis was used in this study, with the help of SPSS version 27. The results showed that auditor specialization has a significant influence on audit quality, while other variables namely audit tenure, audit delay, audit fees, and auditor rotation do not have a significant impact on audit quality.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2025-08-01</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/44797</dc:identifier>
	<dc:identifier>10.22437/jca.v17i2.44797</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi; 146-160</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/44797/21802</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Ratih Ratnasari, Afrizal, Fitrini Mansur</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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