Email this article Pemetaan Bibliometrik Terhadap Etika Auditor: Analisis Kualitas Audit dan Persepsi Profesi Auditor
Abstract
Latar Belakang: Dalam melakukan tugasnya seorang auditor harus memiliki sikap yang menjunjung tinggi nilai integritas khususnya independensi. Hal tersebut bertujuan untuk menghasilkan kualitas audit yang akurat dan dapat dipertanggung jawabkan.
Tujuan: Penelitian ini bertujuan untuk melakukan pemetaan bibliometrik terhadap literatur terakreditasi scopus dalam rentan waktu 10 tahun terakhir yang berkaitan dengan etika auditor dan persepsi profesi auditor terhadap aspek kualitas audit.
Metode Penelitian: Penelitian ini menggunakan metode kuantitatif dengan pendekatan tinjauan literatur review pada analisis bibliometrik. Populasi dalam penelitian ini adalah seluruh literatur artikel Scopus yang membahas tentang Audit. Sampel digunakan adalah seluruh literatur yang membahas tentang kualitas audit dan profesi auditor.
Hasil Penelitian: Hasil Penelitian mengungkapkan bahwa perkembangan pengetahuan dalam profesi auditor memberikan wawasan mendalam tentang topik-topik penelitian yang telah mendominasi literatur. Temuan ini juga mengidentifikasi konsep-konsep kunci yang sering dibahas, dan hasil evluasi dampaknya terhadap pemahaman tentang kualitas audit dalam konteks profesi auditor.
Keaslian/Kebaruan Penelitian: Penelitian ini memperlihatkan peluang bagi para penulis dalam bidang audit. Dimana penelitian sebelumnya hanya membahas variabel-variabel tertentu saja. Pendekatan pemetaan bibliometrik, yang memungkinkan analisis tentang etika akuntan publik dari dua sudut pandang Kombinasi antara pemetaan bibliometrik dan fokus pada etika auditor serta penggunaan alat seperti VOS Viewer menunjukkan upaya untuk menggali dan memahami isu etika dalam auditor secara holistik.
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DOI: https://doi.org/10.18196/rabin.v8i3.22636
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