Faktor-Faktor yang Mempengaruhi Kualitas Audit: Systematic Literature Review 2000–2025
DOI:
https://doi.org/10.38035/jim.v5i1.1965Keywords:
Audit Quality, Systematic Literature Review, Determinan Kualitas Audit, Big 4, PCAOB, Earnings Management, Digitalisasi AuditAbstract
Kualitas audit (audit quality) merupakan konstruk multidimensi yang menjadi fondasi kepercayaan publik terhadap informasi keuangan perusahaan. Artikel ini menyajikan systematic literature review (SLR) terhadap literatur akademik mengenai kualitas audit yang dipublikasikan dalam rentang tahun 2000–2025. Dengan mengadopsi pedoman PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), penelusuran dilakukan melalui basis data Scopus, Web of Science, dan Google Scholar dengan menggunakan kata kunci “audit quality,” “determinan kualitas audit,” dan “audit quality measurement.” Dari total 347 artikel yang teridentifikasi, sebanyak 92 artikel terpilih untuk dianalisis berdasarkan kriteria inklusi yang telah ditetapkan. Hasil tinjauan menunjukkan bahwa determinan utama kualitas audit mencakup ukuran kantor akuntan publik (KAP), spesialisasi industri auditor, tenure audit, independensi auditor, efektivitas komite audit, dan regulasi pengawasan seperti SOX dan PCAOB. Artikel ini juga mengidentifikasi tren riset terkini, termasuk dampak digitalisasi dan kecerdasan buatan (artificial intelligence) terhadap praktik audit, serta memetakan celah penelitian yang memerlukan eksplorasi lebih lanjut. Temuan SLR ini memberikan kontribusi teoretis dengan menyajikan kerangka integratif determinan kualitas audit dan kontribusi praktis bagi regulator, praktisi audit, serta peneliti di bidang akuntansi.
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