Rajafi, Lalu Roby and Prof. Drs. Gugus Irianto, MSA., Ph.D., Ak and Dr. Drs. Zaki Baridwan, Ak., M.Si. (2024) Analisis Determinan Kualitas Audit Internal Sektor Publik Di Indonesia (Systematic Literature Review Tahun 2019-2024). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kualitas audit internal pada sektor publik di Indonesia berdasarkan studi empiris pada tahun 2019-2024 dengan menggunakan systematic literature review (SLR). Pengumpulan dan pemilahan data menggunakan metode PRISMA pada data database Google Scholar dan Scopus dan diperoleh sebanyak 39 studi yang memenuhi kriteria untuk dijadikan sampel analisis. Hasil analisis SLR menemukan sebanyak 19 variabel yang memengaruhi kualitas audit internal sektor publik di Indonesia berdasarkan data 39 studi empiris tahun 2019-2024. Dari 19 variabel tersebut, sebenyak 15 variabel (79%) berpengaruh positif dan 4 variabel (21%) berpengaruh negatif terhadap kualitas audit internal. Faktor-faktor yang berpengaruh positif terhadap kualitas audit internal sektor publik adalah kompetensi auditor, independensi auditor, profesionalisme auditor, pengalaman kerja auditor, etika auditor, motivasi auditor, integritas auditor, akuntabilitas auditor, kinerja auditor, objektivitas auditor, self-efficacy auditor, kapabilitas auditor, dukungan manajemen, supervisi audit, dan pengendalian internal. Sedangkan faktor-faktor yang memberikan dampak negatif adalah tekanan waktu, beban kerja, perintah atasan, dan tekanan ketaatan. Hasil SLR juga menunjukkan, jika mengacu pada teori atribusi, dari 19 variabel tersebut, sebanyak 12 variabel (63%) berasal dari dalam diri auditor dan 7 variabel (37%) berasal dari faktor lingkungan atau luar diri auditor. Faktor-faktor yang memengaruhi kualitas audit internal yang berasal dari dalam diri auditor yaitu kompetensi, independensi, profesionalisme, pengalaman kerja, etika, motivasi, integritas, akuntabilitas, kinerja auditor, objektivitas, self-efficacy, kapabilitas. Sedangkan faktro-faktor yang berasal dari lingkungan atau luar diri auditor adalah dukungan manajemen, supervisi audit, pengendalian internal, tekanan waktu, beban kerja, perintah atasan, tekanan ketaatan
English Abstract
The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure. The results of the SLR also demonstrate that, referring to the Attribution Theory, twelve out of the 19 variables (63%) are from the self of the auditor, while seven of them (37%) are from the environment, outside of the auditor. The auditor’s internal factors that influence the audit quality are competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, while the environmental factors are management support, audit supervision, internal control, time pressure, work load, supervisor’s order, and obedience pressure.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | - |
| Uncontrolled Keywords: | Kualitas Audit Internal, Sektor Publik, Studi Empiris, Teori Atribusi, Systematic Literature Review-internal audit quality, public sector, empirical studies, Attribution Theory, systematic literature review |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 18 Feb 2025 07:52 |
| Last Modified: | 18 Feb 2025 07:52 |
| URI: | http://repository.ub.ac.id/id/eprint/237049 |
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