%0 Journal Article
%T Does Auditor Rotation Increase Auditor Independence?
%A Bambang Hartadi
%A Eko Suwardi
%A Jogiyanto Hartono
%A Junaidi Junaidi
%A Setiyono Miharjo
%J -
%D 2016
%R https://doi.org/10.22146/gamaijb.16988 https://doi.org/10.22146/gamaijb.16988
%X 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
%U https://jurnal.ugm.ac.id/gamaijb/article/view/16988