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All Journal Gadjah Mada International Journal of Business
Bambang Hartadi
Faculty of Informatics Technology and Business, Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance

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Does Auditor Rotation Increase Auditor Independence? Junaidi Junaidi; Jogiyanto Hartono; Eko Suwardi; Setiyono Miharjo; Bambang Hartadi
Gadjah Mada International Journal of Business Vol 18, No 3 (2016): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.835 KB) | DOI: 10.22146/gamaijb.16988

Abstract

This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the auditor’s tenure has significant negative effects on the auditor’s independence, measured by the tendency to give a ‘going concern’ opinion. Furthermore, the results also show significant differences between the effects of short and long term tenures on the auditors’ independence. Auditor rotation has significant positive effects on the auditors’ independence.
Co-Authors Eko Suwardi Jogiyanto Hartono Junaidi Setiyono Miharjo