The effect of auditor rotation, fee, tenure and professional skepticism on audit quality

Prabowo Hadi Asmoro, Erwin Saraswati and Zaki Baridwan
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Prabowo Hadi Asmoro: Accounting department, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia
Erwin Saraswati: Accounting department, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia
Zaki Baridwan: Accounting department, University of Brawijaya, Jalan Veteran, Malang, 65145, East Java, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2022, vol. 11, issue 8, 221-231

Abstract: This study aimed to analyze the effect of auditor rotation, audit fees, audit tenure, and professional skepticism on audit quality. The data collection method was carried out on 370 auditors who worked at the big 10 public accounting firms (KAP). The research data was in the form of a Likert scale questionnaire which was collected and analyzed using SPSS for windows ver. 22. The results of this study indicated that each independent variable had a simultaneous effect on audit quality. The auditor rotation variable significantly affected audit quality with an antagonistic relationship direction, so the first hypothesis was accepted. The audit fee variable had no significant effect on audit quality. The audit tenure variable had no significant effect on audit quality. The professional skepticism variable had a significant effect on audit quality. The professional skepticism variable had the highest beta coefficient among other variables, so the professional skepticism variable had the strongest and simultaneous effect on audit quality. Key Words:Auditor Rotation, Audit Fees, Audit Tenure, Professional Skepticism, Audit Quality

Date: 2022
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