Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Comprehensive Science
Putri Sagita Haris, Melisa
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Journal : Journal of Comprehensive Science

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The Effect of Market Concentration of Auditors and Tenure Audits on Audit Quality in Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 Period Putri Sagita Haris, Melisa; Nur Azijah Fatmi, Siti
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3875

Abstract

This study examines the impact of auditor market concentration and audit tenure on audit quality within technology firms listed on the Indonesia Stock Exchange (2022-2024). Using purposive sampling and panel data regression, audit quality is proxied via audit opinion. Findings reveal that high market concentration and extended audit tenure significantly reduce audit quality. These results suggest that oligopolistic structures and familiarity threats diminish professional skepticism. It is recommended to strengthen auditor rotation regulations and market competition oversight to ensure financial reporting integrity in digital-based sectors.
Co-Authors Nur Azijah Fatmi, Siti