Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal
Lukman, Siti Diva Syarifah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
Co-Authors Aliyah, Nur Anggerwati, A. Indah Anggerwati, Andi Indah Hartati Hartati Hidayatullah, Andi Muh Syukur Jusnia, Jusnia Matakupan, Suryana Salomi Nilam, Nilam Nisrina, Ulfah Laila Nurul Riska Ainun Rifani, Riza Amalia Sari, Eli Delina Sarira, Gracia Rani Syamsuriani Yunisara, Yunisara Zaimar, Fina Ruzika