Audit Quality Evidence from Indonesia: A Systematic Literature Review
Journal Title: International Journal of Current Science Research and Review - Year 2024, Vol 7, Issue 07
Abstract
The audit quality produced by the auditor can be a benchmark in their work. This research aims to uncover factors influencing audit quality, especially in Indonesia. Articles were obtained using Google Scholar, and the publication period was between 2018-2023. The systematic literature review method uses Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR). The results show that 157 articles are accredited by SINTA (Science and Technology Index) and registered with GARUDA (Garba Rujukan Digital). This study identifies basic theory, independent variables, intervening/moderating variables, variable measurement indicators, population and samples, sampling methods, data sources, measurement scales, data processing, respondent information, and types of auditors. Finally, the implications of this research are to provide direction and guidance for future research regarding audit quality in Indonesia for academics and researchers, government and professional associations, and practicing auditors.
Authors and Affiliations
Yongki Alfa Rizi, Fajar Gustiawaty Dewi, Fitra Dharma,
Keywords
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- EP ID EP740368
- DOI 10.47191/ijcsrr/V7-i7-44
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