Auditor rotation impact on auditor independence and its implication on auditor performance

Abstract

This study aims to determine how much auditor rotation affect auditor independence and its implications for auditor performance. The method used in this study are descriptive and verification methods with path analysis, data processed using the SPSS program. The results of this study indicate Auditor Rotation Affect Auditor Independence and Auditor Independence Has Implications for Auditor Performance, with the reason, if the auditor rotation is carried out consistently, the level of auditor independence is high so that the auditor's performance is optimal.. The higher the independence, the better the auditor's performance. People are increasingly trusting to use the services of a public accounting firm. Independence is the backbone of the auditor's profession, auditor rotation in many countries is important to implement such as in Jordan, Libya and other developing countries. Auditor performance is a tool to measure auditor performance, which begins with instilling attitudes that are not controlled by other parties, one of which is through audit0r rotation, auditor rotation is needed as a basis to prevent a special relationship between management and the auditor as a result of long assignments.

Keywords

• audit
• auditor
• rotation
• independence
• performance