Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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All Journal International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global
Almira Yumna Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Systematic Literature Review: The Role Of Audit Risk On Audit Quality Almira Yumna Putri; Enggar Diah Puspa Arum
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2588

Abstract

This study employs a Systematic Literature Review (SLR) approach with the aim of identifying the role of audit risk on audit quality and subsequently mapping the related research findings.This research is a Systematic Literature Review (SLR) examining the role of audit risk on audit quality and compiling thematic and methodological mapping of previous studies. The results affirm that audit quality is influenced not merely by the level of risk auditors confront, but also by the institution’s capacity to integrate technological capabilities, sustain effective internal control frameworks, and uphold ethical standards across audit practices. Thus, future research should focus on developing an audit model that is more adaptive to digital advances, auditor behavior, and cross-country comparative analysis to gain a comprehensive understanding of the relationship between audit risk and audit quality in a global context. Evidence gathered from eighteen international publications confirms that audit risk significantly influences the resulting level of audit quality. The distinct contribution of this study lies in its application of the SLR method to a concentrated analysis of audit risk and audit quality, specifically across research works published between 2018 and 2025.
Systematic Literature Review: The Role Of Transparency In Government Accounting Almira Yumna Putri; Enggar Diah Puspa Arum; Wira Lestari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2615

Abstract

This research applies a Systematic Literature Review (SLR) to investigate the relationship between transparency and government accounting, including how these studies are distributed and categorized. Findings indicate that transparency in governmental accounting significantly enhances accountability, public confidence, and the overall quality of state financial administration. A large portion of the literature highlights that adopting accrual-based accounting standards, maintaining publicly accessible financial reporting, and utilizing information technology contribute positively to improving transparency outcomes. However, challenges such as insufficient human resource competence, lack of managerial commitment, and regulatory limitations still impede achieving optimal transparency in the public sector. Based on evidence from 14 national and international journal articles, transparency supports accountability and public trust, especially when combined with accrual-based accounting and information technology utilization, although limitations in expertise and institutional readiness remain barriers. This study offers a novel contribution by merging a systematic literature review approach with a focused analysis of transparency and government accounting within the 2016–2025 timeframe.
Risk Disclosure Level and Its Relationship with Profitability: A Study of Annual Reports of Companies in the Transportation Sector Almira Yumna Putri; Achmad Hizazi; Ratih Kusumastuti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 1 (2026): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i1.1965

Abstract

This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational approach, this study measures the level of risk disclosure through systematic content analysis of companies’ annual reports, while profitability is evaluated using the Return on Assets (ROA) indicator. The analysis is conducted to identify the extent to which transparent risk reporting contributes to improved financial outcomes. The findings indicate a significant positive relationship between risk disclosure and profitability, suggesting that companies providing more comprehensive and detailed risk information tend to achieve higher financial performance. Furthermore, the results demonstrate that transparency plays a crucial role in enhancing investor confidence, strengthening corporate governance, and supporting sustainable business practices, particularly in high-risk sectors such as transportation.
Co-Authors Achmad Hizazi Enggar Diah Puspa Arum Ratih Kusumastuti Wira Lestari