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All Journal Jurnal Media Wahana Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kewirausahaan dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Forum Bisnis dan Kewirausahaan Journal of International Conference Proceedings Jurnal Ilmiah Ilmu Terapan Universitas Jambi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Abdimas Multidisiplin
YULIA SAFTIANA, YULIA
FAKULTAS EKONOMI JURUSAN MANAJEMEN UNIVERSITAS SRIWIJAYA
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Input Indicators of Audit Quality: A Framework Based on Literature Review Syalwa, Mutiara; Saftiana, Yulia; Susanto, Hendra; Yusrianti, Hasni
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 Anggelena, Vina Ardita, Elsa Azwardi Azwardi Bernadette Robiani Fuadah, Luk Luk Gozali, Efva Octavina Donata Habibi, Kamil Hamzah, Ruth Samantha HASNI YUSRIANTI Hendra Susanto Isnurhadi Isnurhadi Kushendar Kushendar, Kushendar Mardalena Mardalena Marlina Widiyanti, Marlina Ming Chen Mohamad Adam Muchtar, Ali Mukhtaruddin Mukhtaruddin Nurullah, Asfeni Prayogi, Katherine Indah Putri, Dela Septiani Rika Henda Safitri, Rika Henda Siddik, Saadah Sihombing, Belandina Anita Sere Solly Aryza Sulastri Sulastri Susetyo, Didik Syalwa, Mutiara Thamrin, Kemas Muhammad Husni Tri Octaviani Ulfi, Emil Umi Kalsum Utami, Febi Wiranti Welly Nailis, Welly Widyastuti , Fitria Heny Yulia Hamdaini Putri Yusnaini ., Yusnaini