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All Journal Jurnal Kewirausahaan dan Bisnis Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Mutiara Syalwa
Universitas Sriwijaya
Decision Sciences, Operations Research & Management Social Sciences

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Systematic Literature Review the Development of Enterprise Risk Management Mona Nur Adhillah; Mutiara Syalwa; Putri Meilanda; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16407

Abstract

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.
Input Indicators of Audit Quality: A Framework Based on Literature Review Mutiara Syalwa; Yulia Saftiana; Hendra Susanto; Hasni Yusrianti
Jurnal Kewirausahaan dan Bisnis Vol 29, No 1 (2024): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v29i1.95642

Abstract

Audit quality is a fundamental aspect of ensuring the transparency and accountability of financial statements. This study investigates the input factors influencing audit quality, based on the IAASB (2014) framework, focusing on auditor values, ethics, attitudes, knowledge, skills, and experience. Using a systematic literature review (SLR) approach, 34 articles published between 2014 and 2024 were analyzed to identify key factors and theoretical perspectives, including Agency Theory and Stakeholder Theory. The findings highlight the significant impact of input factors such as auditor competence, independence, and ethical conduct on audit quality, while also revealing inconsistencies due to differences in research contexts, methodologies, and external influences like regulatory changes. By addressing these gaps, this study offers new insights into the relationship between input factors and audit reliability, emphasizing the need for integrated frameworks to enhance audit practices and ensure financial accountability.Keywords: audit quality, auditor competence, ethical conduct, systematic literature review (SLR)
Co-Authors Mona Nur Adhillah Putri Meilanda Relasari, Relasari