The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality

Fadhila Rizki Afifah, Tulus Suryanto () and Yetri Martika Sari
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Fadhila Rizki Afifah: UIN Raden Intan Lampung, Indonesia
Tulus Suryanto: UIN Raden Intan Lampung, Indonesia
Yetri Martika Sari: UIN Raden Intan Lampung, Indonesia

Finance, Accounting and Business Analysis, 2021, vol. 3, issue 2, 149-158

Abstract: Purpose: The research is aimed to determine how the influence of audit tenure and audit market concentration on sharia audit quality, study in listed companies at Jakarta Islamic Index period 2016-2020. Design/Methodology/Approach: Associative method and quantitative approach. Use logistic regression models and purposive sampling to collect the data, and secondary data sources from annual financial statement and literature related to the topics. Findings: The results are audit tenure has negative influence with low significance, it was shown by sig value 0.083>0.05, audit market concentration has negative influence with low significance, it was shown by sig value 0.196>0.05, and audit tenure and audit market concentration have negative influence with low significance, it was shown by sig value 0.097>0.05. Practical Implications: The research provides a good starting point for deregulation about audit tenure and also recommendations for auditor to maintain their independence, the company give actual information and not overly restrict auditor in first engagement, and recommendations for next research are research period is longer, expand the object research, use moderation or intervening variable, and use other audit market concentration proxy. Originality/Value: The research contributes to the scientific literature related to the sharia audit, audit tenure, and audit market concentration topics.

Keywords: Audit Tenure; Audit Market Concentration; Sharia Audit Quality (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:aan:journl:v:3:y:2021:i:2:p:149-158

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