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MARATUS ZAHRO
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Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2963671X     EISSN : 2963671X     DOI : https://doi.org/10.24034/jiaku
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research articles or conceptual articles (non research). Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, public sector accounting, management accounting, sharia accounting, forensic accounting, behavioral accounting, environmental accounting, tax accounting, social responsibility accounting, accounting for education, financial auditing, and accounting information system.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 121 Documents
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TREN PENELITIAN AUDIT INTERNAL GLOBAL: ANALISIS BIBLIOMETRIK SCOPUS 2020–2025 Kalmet Nehru; Fitriana Dachlan; Rachmat Agus Santoso
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 3 (2026): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i3.8088

Abstract

This study aims to analyze the development of internal audit research publications during 2020–2025, identify collaboration patterns among authors, countries, and keywords, examine the evolution of research themes through trend topics and thematic maps, and identify the most globally cited documents in global internal audit research. The study employs a bibliometric literature review approach using Biblioshiny software. Research data were obtained from the Scopus database through a systematic screening process using the keyword “internal audit,” limited to the Business, Management and Accounting subject area, article document type, and English-language publications, resulting in 488 scientific articles as the research sample. The findings indicate that internal audit research publications experienced relatively stable growth with an annual growth rate of 5.79%. Internal audit research strongly developed around themes such as corporate governance, risk management, internal control, and internal audit function. In addition, emerging topics including artificial intelligence, cybersecurity, and continuous auditing have begun to appear as new directions in internal audit research. The most influential articles were dominated by studies discussing digital transformation, corporate governance, organizational sustainability, and audit quality. This study provides a systematic overview of the development direction of global internal audit research based on Scopus metadata using Biblioshiny.

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