Indonesia is a country that not only applied the rule of audit partner rotation, but also
audit firm rotation with aim to improve the audit quality. This research tries to investigate the
impact of audit firm audit rotation and audit tenure to the audit quality. The audit quality is
measured by four earning quality (predictive value, timeliness, representational faithfulness
and neutrality perspective). The sample data are the public listed companies from period
before the regulation (1999-2001) to period after the regulation (2004-2008). This research
finds that in the pre-regulation period, generally there is no impact of audit firm tenure to
audit quality. In the after regulation period, audit firm tenure has convex relationship with
audit quality from neutrality and timeliness perspectives with minimum point at 10 and 8.3
years (decrease for 10 years and 8.3 years and then increase). As the decrease period is quite long, we can conclude that the relationship between audit firm tenure and audit quality is negative. This research also found that generally no impact of audit rotation on audit quality, but 2 from 8 regression found that audit rotation decrease the audit quality in the pre and after regulation period. Specializations have positive impact to audit quality. Mandatory audit firm rotation may not be the most efficient way to enhance audit quality.