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All Journal ETIKONOMI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Liquidity: Jurnal Riset Akuntansi dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL CITRA WIDYA EDUKASI Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat JAT (Journal of Accounting and Tax) Jurnal Ilmu Sosial Ekonomi dan Politik (JISOSEPOL)
Suratno Suratno
Magister Akuntansi Universitas Pancasila Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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The Evolution and Impact of Internal Audit Quality: A Systematic Review of Theory, Methodology, and Global Trends Retna Sari; Syahril Djaddang; Suratno
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23417

Abstract

This study aims to explore the evolution of internal audit quality through a systematic literature review (SLR) based on various theories, contexts, and methodologies. In this study, the factors influencing internal audit quality are explored, and current trends in this field are identified. The methodology used was an SLR with a PRISMA approach, which included the identification, screening, and inclusion of articles from the Scopus database. Of the 206 articles found, 21 articles met the inclusion criteria and were further analyzed using thematic analysis. The results of the study show that Agency Theory remains the dominant theory in internal audit quality studies, but there is a significant gap in the application of alternative theories such as Stakeholder Theory. In addition, quantitative methods still dominate, especially in the form of regression and secondary data analysis, although there is a push to integrate qualitative and mixed- methods to understand more complex dynamics. This study also found a concentration of studies in developing countries, particularly in China, indicating a great need to improve internal audit quality in these regions. Overall, this study contributes to expanding the understanding of internal audit quality through a broader synthesis of theory and methodology. The context of developed countries should be considered in future research, and the influence of technology in improving internal audit quality should be further explored. Further research should also integrate other theories to enrich existing perspectives
Smart Digital Attack As an Acceleration Drive of Firm Value Creation in Digital Era Dhistianti Mei Rahmawantari; Bambang Purwoko; Suratno Suratno
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 4 No. 1 (2026): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Januari-Juni 2026
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/6xm9qz37

Abstract

This study aims to examine and investigate the determinants of firm value creation in this digital era, focused on the role of financial literation as a moderating variable. As the shifting of outside investor perspectives occurred on which key elements can drive accelerated firm value creation in this digital era, business leader should objectively appraise their potential strengths and weaknesses aspect to maximize value creation within their company, so its risk profile will reducing as well. This research resulted a concept called "Smart Digital Attack" in which the position of information technology and financial literacy is central in optimizing firm value in this digital era. The research used quantitative secondary data which is taken from the selected listed retail trading companies annual financial reports at Indonesia Stock Exchange for 2017-2021 period. Descriptive statistic test were also used using Eviews9 software. The research show that only firm leverage have a direct significant effect on its value creation, while other independent variable were not. Moving forward from that, financial literacy successfully managed to moderated the relationship between firm investment decision to its value creation. This research shows the central role of financial literacy as a based for better investment decision, along with optimizing the function of information technology in the company it self to accelerate the value creation.
Co-Authors Abdul Kohar Ady Kurnia Munggaran Chairul Anwar Darmansyah DARMANSYAH . Dhistianti Mei Rahmawantari Djaddang, Syahril Dwi Meyliani Riswanti Dwi Prastowo Darminto Endang Etty Merwati Gilang Darmawang, SE., M.Ak. Henni Andriani Syahril Ika Trisnawati M Yusuf M. ARDIANSYAH SYAM Monang Nixon Haposan Tampubolon Monang Tampubolon Muhamad Sobar Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Nurmala Ahmar Purwoko, Bambang Retna Sari Riana Yuningsih Riki Sumarsyah Roza Fitriawati Sailendra Sailendra sartono Sartono Sartono Selvi Fouziah Sigit Pamungkas Sri Mulatsih Suyanto Suyanto Syahril Djadang Tri Widyastuti Widarto Rachbini Yudi Wahyudin Zulkifli Zulkifli