The Effect of Audit Tenure, Auditor Switching on Audit Quality in Non-Financial Companies
- 1* Universitas Brawijaya
- 2 Sekolah Tinggi Agama Islam Pelita Nusa
- 3 Universitas Islam Negeri Walisongo Semarang
- 4 Universitas Pembangunan Nasional Veteran Jawa Timur
- 5 Universitas Nasional
* Corresponding Author: Erlangga Setyawan
Open AccessAbstract
This study aims to examine the effect of auditor tenure and auditor turnover on audit quality in non-financial companies listed on the Indonesia Stock Exchange. Audit quality has become a critical issue in maintaining the credibility of financial reports, particularly in the context of an increasingly complex business environment and the rapid development of digital audit technology. Auditor tenure and auditor turnover are structural factors that can influence auditor independence and competence, while digital audit tools represent technological adaptations in audit practice. This study adopted a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The sample consisted of 100 non-financial companies listed on the Indonesia Stock Exchange, selected through purposive sampling. Data were obtained from annual reports and financial statements. The analysis included evaluation of the outer model (convergent validity, discriminant validity, and reliability) and the inner model (path coefficients, R-square, and bootstrapping significance tests). The findings show that auditor tenure significantly influences audit quality in non-financial companies listed on the Indonesia Stock Exchange, indicating that a longer auditor-client relationship improves the auditor's understanding of company characteristics. Auditor turnover also significantly impacts audit quality in non-financial companies listed on the Indonesia Stock Exchange, highlighting the importance of maintaining independence through auditor rotation. This study contributes to the auditing literature by integrating technology variables into audit quality analysis and provides practical implications for auditors and regulators.
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References
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Author Biographies
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Erlangga Setyawan, Universitas Brawijaya
Hospitality Management Study Program, Faculty of Vocational Studies, Universitas Brawijaya, Malang City, East Java, Indonesia.
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Rita Nurnaningsih, Sekolah Tinggi Agama Islam Pelita Nusa
Islamic Economics Study Program, Sekolah Tinggi Agama Islam Pelita Nusa, West Bandung Regency, West Java, Indonesia.
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Tri Widyastuti Ningsih, Universitas Islam Negeri Walisongo Semarang
Accounting Study Program, Faculty of Economics, Universitas Islam Negeri Walisongo Semarang, Semarang City, Central Java, Indonesia.
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Diah Hari Suryaningrum, Universitas Pembangunan Nasional Veteran Jawa Timur
Accounting Study Program, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya City, East Java, Indonesia.
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Dipa Teruna Awaludin, Universitas Nasional
Accounting Study Program, Faculty of Economics and Business, Universitas Nasional, South Jakarta City, Special Capital Region of Jakarta, Indonesia.
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Copyright (c) 2026 Erlangga Setyawan, Rita Nurnaningsih, Tri Widyastuti Ningsih, Suryaningrum, Dipa Teruna Awaludin
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