PENGARUH AUDIT TENURE, AUDIT DELAY, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 (JII70) TAHUN 2022-2024

Nurjanah Nurjanah; Youdhi Prayogo; Faturahman Faturahman

doi:10.59003/nhj.v5i9.1914

Authors

Nurjanah Nurjanah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Youdhi Prayogo Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Faturahman Faturahman Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

DOI:

https://doi.org/10.59003/nhj.v5i9.1914

Keywords:

Audit tenure,Audit delay, Audit rotation, Sharia audit quality, JII70

Abstract

The purpose of this research is to examine the sharia audit quality of firms listed on the Jakarta Islamic Index 70 (JII70) from 2022 to 2024 and how audit tenure, audit delay, and audit rotation impacted it. In order to maintain stakeholders' and investors' faith in Islamic enterprises' financial statements, Sharia audit quality is crucial. The quantitative methodology used in this study is based on secondary data collected from yearly financial statements and reports prepared by independent auditors. All firms listed on the JII70 make up the study population. Over the course of three years, 15 organizations were selected as research samples by purposive selection. With the help of statistical software, panel data regression is used as the data analysis approach. According to the findings, sharia audit quality is positively impacted by audit rotation and audit tenure, and negatively impacted by audit delays. The quality of sharia audits is significantly impacted by audit tenure, audit delay, and audit rotation all at once. These findings suggest that appropriate audit tenure, audit delay management, and audit rotation are important factors in maintaining auditor independence and enhancing sharia audit quality. This study is expected to contribute theoretically to the development of sharia auditing literature and provide practical considerations for auditors, corporate management, and Islamic capital market regulators.

Downloads

Download data is not yet available.

References

Agus Wahyudi Salasa Gama, Ni Wayan Eka Mitariani, Ni Made Widyani. (2024). Kumpulan Teori Bisnis: Perspektif Keuangan, Bisnis, Dan Strategik. Nilacakra Publishing House.

Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris Hogan. (2017). Auditing and Assurance Services: An Integrated Approach. 16th ed. Pearson.

Astuti, Lenny Dermawan Sembiring, Supitriyani, Khairul Azwar, Elly Susanti. (2021). Analisis Laporan Keuangan. Media Sains Indonesia.

Azwirman, Rizki Hidayat, Aulia Gani, Hardila Rahmadayani. (2024). Auditing Syariah. Media Sains Indonesia.

Basmandala Napitupulu, Simanjuntak, Hutabarat, Damanik, Harianja. (2021). Penelitian Bisnis Teknik Dan Analisa Data Dengan SPSS - STATA - EVIEWS (MADENATERA (Ed.). 1st ed. Asosiasi Dosen Akuntansi Indonesia.

Basuki, AT., Prawoto, N. (2019). Analisis Regresi Dalam Penelitian Ekonomi Dan Bisnis. Depok: Rajagrafindo Persada.

Darwin, M, Mamondol Reynelda, Mertha Adnyana, Prasetiyo. (2021). Metode Penelitian Pendekatan Kuantitatif. Media Sains Indonesia.

Deni Darmawan. (2014). Metode Penelitian Kuantitatif. 2nd ed. Remaja Rosdakarya.

Edyatami, Noor Fitri, Edi Sukarmanto. (2020). Pengaruh Audit Tenure, Audit Capacity Stress dan Komite Audit terhadap Kualitas Audit. 6 (1).

Farumi, Muhammad Rifqi, and Nur Khamisah. (2025). The Effect of Audit Tenure, Client Importance, and Auditor Specialization on Audit Quality. Nominal: Barometer Riset Akuntansi Dan Manajemen, 14 (1), 42-54.

Girsang, Sri Dwita, Riska Damayanti. (2024). Pengaruh Fee Audit, Rotasi Audit Dan Reputasi Auditor Terhadap Audit Report Lag Dengan Kualitas Audit Sebagai Pemoderasi. Realible Accounting Journal, 4 (1), 80-92.

Hafidz Muhammad, Mulya Ali Sandy. (2024). Ukuran Kap Sebagai Variabel Moderasi Memperkuat Fee Audit, Audit Tenure, Dan Audit Market Concentration Dalam Mempengaruhi Kualitas Audit. Jurnal Review Pendidikan Dan Pengajaran, 7 (2), 3687-3700.

Harianja, Alberto, Judith Tagal Gallena Sinaga. (2022). The Effect of Audit Fee, Audit Delay, and Auditor Switching on Audit Quality. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 6 (1), 23-31.

Hieronimus Quido M. Saik, Y. Agus Bagus Budi. (2024). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Dan Komite Audit Terhadap Kualitas Audit. INNOVATIVE: Journal of Social Science Research, 4 (4), 11803-11816.

Khaddafi, Muammar, Asmaul Husna, Arliansyah. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMT KITA, 6 (1), 112-117.

Malagila, John Kalimilo, Ganga Bhavani, Christian Tabi Amponsah. (2020). The Perceived Association between Audit Rotation and Audit Quality: Evidence from the UAE. Journal of Accounting in Emerging Economies, 10 (3), 345-377.

Muhammad Sigit Darwan, Lilis Andriani. (2021). Pengaruh Audit Fee, Audit Tenure, Audit Delay Dan Auditor Switching Pada Kualitas Audit. Jurnal Ilmu Dan Riset Akuntansi, 10 (5), 1-18.

Natalia Cahyadi. (2022). Pengaruh Audit Delay, Fee Audit, Audit Tenure Dan Ukuran Perusahaan Terhadap Kualitas. Prosiding: Ekonomi Dan Bisnis, 1 (2).

Oktavia, Dzuhrini, Auliffi Ermian Challen. (2022). Pengaruh Audit Tenure, Rotasi Audit, dan Spesialisasi Auditor Terhadap Kualitas Audit Pada BUMN Go-Public. Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan, 17 (1), 28-42.

Patricia Keizi Prabandari. (2024). Pengaruh Audit Tenure, Audit Fee, Audit Capacity Stress Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 -2022). Gastronomía Ecuatoriana Y Turismo Local, 1 (69), 5-24.

Rahmadani, Deni, Halmawati Halmawati. (2024). Pengaruh Audit Tenure, Audit Capacity Stress, Dan Entrenchment Effect Terhadap Kualitas Audit: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2022. Jurnal Eksplorasi Akuntansi, 6 (2), 610-624.

Saputra, Septian Tri, Istianingsih Istianingsih, Aloysius Harry Mukti. (2024). Pengaruh Fee Audit, Audit Tenure, Audit Delay Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). SENTRI: Jurnal Riset Ilmiah, 3 (3), 1333-1345.

Sinaga, Annisa Nauli, Putri Zasa Estaria Sitorus, Siska Roos Haumahu. (2021). Pengaruh Audit Tenure, Ukuran Perusahaan, Audit Delay Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Trade, Service and Investment Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. Jurnal Review Pendidikan Dan Pengajaran, 4 (1), 190-200.

Suwarno, Agus Endro, Yayi Bely Anggraini, Dewita Puspawati. (2020). Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 61-70.

Taufiqah Julia Wardani, Bambang, Iman Waskito. (2022). Pengaruh Fee Audit, Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Jurnal Riset Mahasiswa Akuntansi, 2 (1), 112-124.