Journal of Comprehensive Science
Vol. 5 No. 1 (2026): Journal of Comprehensive Science

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 (Unknown)
Nur Azijah Fatmi, Siti (Unknown)

Article Info

Publish Date
23 Jan 2026

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.

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Journal Info
Journal of Comprehensive Science
Website

Abbrev

jcs

Publisher

Green Publisher Indonesia

Subject

Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

Description

This journal publishes research articles covering multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts ...