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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) · pp. 99–113

DOI
10.22437/jca.v15i2.46756
ISSN
3123-1918, 1979-4851
Published
2023-08-01
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 129 co-authorship links · 6 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
  • University of Brawijaya
  • Universitas Halu Oleo
  • IPB University
  • State University of Malang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Yudi YudiAffiliation unknown8
RAHAYU RAHAYUUniversitas Halu Oleo6
Dheny WahyudhiAffiliation unknown6
Sri WidyartiAffiliation unknown5
Muhaimin Rifa’iUniversity of Brawijaya5
Haryadi HaryadiAffiliation unknown4
Herry LiyusAffiliation unknown4
Aris SoewondoAffiliation unknown4
Asnath Maria FuahAffiliation unknown3
Runjati RunjatiAffiliation unknown3
Muhammad RidwanHasanuddin University3
Fikriya Novita SariAffiliation unknown3
Luki AbdullahIPB University2
Rachmat SomanjayaAffiliation unknown2
Mohamad Agus SetiadiAffiliation unknown2
Netty HerawatyAffiliation unknown2
Wiwik TiswiyantiAffiliation unknown2
Sahuri LasmadiAffiliation unknown2
Hamzah HamzahAffiliation unknown2
Rainiyati RainiyatiAffiliation unknown2
Elly SudartiAffiliation unknown2
Amri AmirAffiliation unknown2
Fauziatul FajarohState University of Malang2
Iwan RudiartoAffiliation unknown2
Muhammad Halim NatsirUniversity of Brawijaya2
Muktiningsih NurjayadiAffiliation unknown2
Gladys Indira PutriAffiliation unknown2
Jefferson Lynford DeclanAffiliation unknown2
Dalia SukmawatiAffiliation unknown2
Irma Ratna KartikaAffiliation unknown2
Fera KurniadewiAffiliation unknown2
Rosita GIo AnggraeniAffiliation unknown2
Tiara FahrizaAffiliation unknown2
Adinda Myra Amalia PutriAffiliation unknown2
Ayu BerkahingrumAffiliation unknown2
Atikah Nur RahmawatiAffiliation unknown2
elda azizah putriAffiliation 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 8 Nov 2026.
Original metadata (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>
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	<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>
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