The research looked into whether the duration of an auditor's work affects their independence in following government-set limits. They focused on threats like self-interest, self, advocacy, family, and intimidation, which could impact an auditor's independence. Questionnaires from accounting firm partners in Indonesian cities were used, and the Mann Whitney test revealed no significant differences in auditor independence. However, it did show that long-term audit tenures have different effects on auditor independence compared to short-term tenures.