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p-Index From 2020 - 2025
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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Golden Ratio of Finance Management
Manulang, Novrianti
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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A Bibliometric Analysis of Internal Audit Research in Indonesia Firdausi, Qonita; Safitri, Sari; Manulang, Novrianti; Dachlan, Fitriana; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.996

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING BERDASARKAN ARTIKET YANG TERINDEKS SINTA Manulang, Novrianti; Kurniawan, Sunny Agung; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.31271

Abstract

Auditor switching merupakan pergantian Kantor Akuntan Publik maupun auditor yang disebabkan oleh auditee maupun auditor. Auditor switching memiliki dua sifat yaitu dapat bersifat mandatory (wajib) atau voluntary (sukarela). Tujuan penelitian ini adalah untuk melakukan analisis komprehensif terhadap faktor-faktor yang memengaruhi auditor switching berdasarkan artikel yang terdaftar dalam Sinta dari tahun 2018 hingga 2023. Penelitian ini menggunakan metode deskriptif kualitatif literature review. Hasil penelitian menunjukkan bahwa dari 16 artikel yang dikaji, faktor-faktor seperti financial distress, pergantian manajemen, profitabilitas, audit tenure, memiliki pengaruh yang signifikan, sebagaimana diidentifikasi dari 5 artikel yang mengulas faktor-faktor tersebut, Di sisi lain, 4 artikel menyimpulkan bahwa ukuran Kantor Akuntan Publik (KAP), Leverage, opini audit tidak mempengaruhi auditor switching. Penelitian ini memberikan pemahaman yang mendalam mengenai faktor-faktor yang memengaruhi auditor switching, yang dapat memberikan wawasan bagi praktisi, akademisi, dan regulator untuk meningkatkan efisiensi proses audit keuangan perusahaan.
Co-Authors Dachlan, Fitriana Firdausi, Qonita Fitriana Fitriana Kurniawan, Sunny Agung Safitri, Sari Santoso, Rachmat Agus