The Relationship between Auditor Rotation Type and Audit Firm's Size with Audit Quality

Fitria, Dini (2017) The Relationship between Auditor Rotation Type and Audit Firm's Size with Audit Quality. Diploma thesis, Universitas Andalas.

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Abstract

This research is aimed to investigate the relationship between auditor rotation type and audit firm’s size with audit quality. The independent variables are type of audit rotation and size of audit firms. The types of audit rotation are real mandatory rotation, pseudo rotation, and voluntary rotation. Size of audit firms are classified into big four audit firms and nonbig four audit firms. The dependent variable is audit quality proxied by discretionary accrual. The samples were selected using purposive sampling method of the nonfinancial companies listed in Indonesia Stock Exchange from the year 2002-2015, with multiple linear regression approach. The result shows that audit quality of companies that rotate their auditors mandatorily is higher than that of companies that rotate voluntarily, there is no statistically significant influence of pseudo rotation on audit quality, and audit quality of companies that switch auditors among big four audit firms is higher than companies that do not use audit service from big four audit firms. Keywords: Audit rotation, pseudo rotation, audit quality, audit firm’s size, discretionary accrual

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