Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia


  • Fitriany Fitriany Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
  • Sidharta Utama Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
  • Dwi Martani Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
  • Hilda Rosietta Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok



Audit Quality, Audit Rotation, Audit Tenure, Specialization, Quadratic model.


Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit quality. The audit quality is measured by four earning quality (predictive value, timeliness, representational faithfulness and neutrality perspective). The sample data are the public listed companies from period before the regulation (1999-2001) to period after the regulation (2004-2008). This research finds that in the pre-regulation period, generally there is no impact of audit firm tenure to audit quality. In the after regulation period, audit firm tenure has convex relationship with audit quality from neutrality and timeliness perspectives with minimum point at 10 and 8.3 years (decrease for 10 years and 8.3 years and then increase). As the decrease period is quite long, we can conclude that the relationship between audit firm tenure and audit quality is negative. This research also found that generally no impact of audit rotation on audit quality, but 2 from 8 regression found that audit rotation decrease the audit quality in the pre and after regulation period. Specializations have positive impact to audit quality. Mandatory audit firm rotation may not be the most efficient way to enhance audit quality.


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