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Faktor-faktor yang memengaruhi independensi auditor: sebuah Systematic Literature Review (2001-2021)
Abstract
Abstract
This study aims to synthesize the development of empirical research on factors that affect auditor independence. This systematic literature review includes articles published in international journals indexed by Scopus between 2001 and 2021. The results show that this topic was published the most in 2009, with a total of 5 articles. Research on auditor independence is led by authors from America (48%), Australia (17%), and United Kingdom (17%). Quantitative approaches dominate the research methodology applied. The Auditing: A Journal of Practice & Theory has largest distribution of publications (29%). In various prior studies, the development of empirical research on the factors that influence auditor independence remains inconsistent, allowing for re-testing in the future.
Abstrak
Penelitian ini bertujuan untuk mengurai dan mensintesiskan perkembangan penelitian empiris faktor-faktor yang mempengaruhi independensi auditor. Systematic literature review ini menganalisis artikel yang terbit di jurnal internasional terindeks scopus dari 2001 hingga 2021. Hasil penelitian menunjukkan bahwa publikasi artikel terbanyak adalah pada tahun 2009 dengan jumlah 5 publikasi. Penelitian tentang independensi auditor didominasi oleh penulis yang berasal dari Amerika (48%), Australia (17%), dan Inggris (17%).Dari sisi metode, penelitian lebih didominasi oleh pendekatan kuantitatif. Sementara itu, distribusi publikasi terbanyak terdapat pada jurnal Auditing: A Journal of Practice & Theory (29%). Perkembangan hasil penelitian empiris terkait faktor-faktor yang mempengaruhi independensi auditor masih tidak konsisten pada beberapa penelitian terdahulu sehingga memungkinkan untuk dilakukan pengujian kembali di masa yang akan datang.
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DOI: http://dx.doi.org/10.17977/um004v9i22022p131
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