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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)
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
Co-Authors Abdul Kohar Ady Kurnia Munggaran Chairul Anwar Darmansyah DARMANSYAH . 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 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