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1% it will reduce Audit Quality by 0,0002%. This is
consistent with the research conducted by Lopez
(2005), Hansen et al. (2007), Setiawan and Fitriany
(2011), Lopez and Petters (2012) and Persellin,
Schmidt and Wilkins (2014) found that the audit
process carried out when there is a workload
pressure will result in lower audit quality compared
to when there is no workload pressure. Overlapping
audit assignments will create a separate workload for
the auditor.
5 CONCLUSION
Based on the results of research can be
concluded that audit rotation and audit tenure had
positive and significant impact on Audit Quality,
that is, by doing audit rotation can improve audit
quality and the longer of audit tenure can improve
audit quality.
Workload had a negative and insignificant
relationship to Audit Quality, meaning that the
higher the workload pressure, the audit quality will
decrease.
LIMITATION AND SUGGESTION
For company, Companies should routinely
perform audit rotation. This is because in accordance
with the results of research conducted that with the
audit rotation it will be able to improve the audit
quality. Companies should follow the regulations
issued on the limitation of audit tenure, that is for 6
consecutive years in accordance with the PMK No.
17 of 2008.
For further research, Subsequent research is
expected to add other research variables beyond
audit Rotation, Audit Tenure and Workload that can
influence the Audit quality. Subsequent research
may also use samples on other types of companies
with different periods.
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