Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Innovative and Creativity
Zahrul Tamami
Perbanas Institute Jakarta
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review Zahrul Tamami; Muhammad Hisyam; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1399

Abstract

This study aims to analyze the role of audit evidence quality in improving the credibility of financial statements based on the perspective of agency theory, assurance theory, and legitimacy theory. This research employs a literature review approach using the Systematic Literature Review (SLR) method, utilizing secondary data sourced from relevant books and journal articles published between 2017 and 2025. The results of the study indicate that the four dimensions of audit evidence quality, relevance, reliability, timeliness, and sufficiency, play a significant role in enhancing the reliability of the audit process and the credibility of financial statements in the eyes of stakeholders. Relevance is influenced by the type of findings and audit objectives, reliability is determined by objectivity and external sources of evidence, timeliness is related to the appropriate reporting period, while sufficiency depends on the level of risk and complexity of the transaction. High quality evidence reflects the auditor's independence, professionalism, and compliance with standards and codes of ethics, thereby strengthening public trust in the integrity of financial information. Thus, the quality of audit evidence is not only technical, but also an important instrument in maintaining the company's legitimacy and credibility in front of stakeholders
Co-Authors Muhammad Hisyam Trinandari Prasetya Nugrahanti