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September 10, 2025Jurnal AkuntansiOpen Access

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

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Authors

VDVirgiawan DeshandrioUniversitas Swadaya Gunung Jati NPNadhif Rifadh PasyaUniversitas Swadaya Gunung Jati IWIrwan Sutirman WahdiatUniversitas Swadaya Gunung Jati

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Implication

Quantitative analysis reveals audit tenure and rotation significantly improve audit quality in BUMN, indicating the importance of auditor independence.

Key Points

Longer audit tenure enhances audit quality, improving auditor performance and independence.
Auditor rotation also significantly impacts audit quality, promoting better outcomes.
Auditor reputation and audit fee do not significantly influence audit quality in this context.
The regression model explains 69.5% of the variation in audit quality, suggesting a strong relationship.

Cite This Study

Deshandrio et al. (2025) studied this question.

synapsesocial.com/papers/68c1d24654b1d3bfb60f83f2 https://doi.org/10.33369/jakuntansi.15.2.117-129

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Implication

Quantitative analysis reveals audit tenure and rotation significantly improve audit quality in BUMN, indicating the importance of auditor independence.

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

Discussion

Member takes

Implication

Key Points

Cite This Study

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