ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT
DOI:
https://doi.org/10.61912/jeinsa.v4i2.374Kata Kunci:
Kualitas Audit, Kompetensi Auditor, Systematic Literature Review, Independensi Auditor, Profesi AuditAbstrak
Penelitian ini bertujuan untuk melakukan Systematic Literature Review (SLR) guna mengidentifikasi tren penelitian, pendekatan metodologis, serta pola temuan empiris mengenai hubungan antara kompetensi auditor dan kualitas audit. Penelitian ini mengikuti pedoman PRISMA dalam proses identifikasi, seleksi, dan sintesis literatur. Pencarian literatur dilakukan melalui database Scopus, Web of Science, ScienceDirect, dan Google Scholar dengan rentang publikasi tahun 2020–2025. Artikel diseleksi berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan, sehingga diperoleh 35 studi yang dianalisis menggunakan pendekatan analisis tematik dan narrative synthesis. Hasil review menunjukkan bahwa kompetensi auditor secara umum memiliki pengaruh positif terhadap kualitas audit, terutama melalui aspek pengetahuan profesional, pengalaman audit, dan keterampilan teknis auditor. Literatur juga menunjukkan bahwa hubungan tersebut sering dipengaruhi oleh faktor lain seperti independensi auditor, skeptisisme profesional, serta tekanan waktu dalam pelaksanaan audit. Selain itu, sebagian besar penelitian menggunakan pendekatan kuantitatif berbasis survei, sementara studi kualitatif masih relatif terbatas. Review ini juga mengidentifikasi adanya variasi temuan yang dipengaruhi oleh perbedaan konteks penelitian dan metode pengukuran variabel. Secara keseluruhan, SLR ini memberikan sintesis komprehensif mengenai hubungan antara kompetensi auditor dan kualitas audit serta menyoroti pentingnya pengembangan kompetensi profesional auditor untuk meningkatkan kualitas audit. Temuan ini memberikan implikasi bagi penelitian selanjutnya, praktik audit, serta pengembangan kebijakan dalam meningkatkan standar profesi auditor.
Referensi
Gunawan, D. (2024). Auditor competence and independence on audit quality. Accounting Analysis Journal, 13(2), 110–120.
Insanuadi, M., & Muhyarsyah. (2025). The effect of auditor competence, independence, and integrity on audit quality. Kontigensi: Jurnal Ilmiah Manajemen, 13(1), 52–63.
Kitchenham, B., Brereton, P., & Budgen, D. (2020). The value of mapping studies – A participant-observer case study. Empirical Software Engineering, 25(6), 4783–4808. https://doi.org/10.1007/s10664-020-09852-5
Lonto, M., et al. (2025). Information technology usage, auditor competence, and internal audit effectiveness. Jurnal Akuntansi dan Auditing Indonesia.
Nguyen, T. D., et al. (2024). Internal audit effectiveness and organizational factors in emerging markets. Cogent Business & Management, 11(1).
Nguyen, T. D., et al. (2025). Organizational drivers of internal audit effectiveness in emerging markets. Cogent Business & Management.
Novatiani, R. A., et al. (2024). Internal auditor competence and internal control in preventing fraudulent financial reporting. Cogent Business & Management, 11(1).
Novatiani, R. A., et al. (2024). Internal auditor competence and internal control in preventing fraudulent financial reporting. Cogent Business & Management, 11(1).
Nugroho, V. (2023). Auditor competency and its impact on audit quality. Binabangsa International Journal of Business and Management, 3(1), 45–55.
Nugroho, V. (2025). The effect of auditor competency, experience, and ethics on audit quality. Binabangsa International Journal of Business and Management.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Putri, N. A., & Hartono, S. (2023). Determinants of dysfunctional auditor behavior: A systematic literature review. Jurnal Ar Ro’is Mandalika, 3(2), 100–112.
Raihan, A. D. (2024). Competence, professional skepticism, workload, and time pressure on audit quality. Jurnal Riset Akuntansi, 12(2), 88–101.
Raihan, A. D. (2025). Competence, professional skepticism, workload, and time pressure on audit quality. Jurnal Riset Akuntansi.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.
Syalwa, M., et al. (2024). Input indicators of audit quality based on IAASB framework. Journal of Accounting Research, 8(1), 15–27.
Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), 93–112.
Zaqiani, S. P. (2025). The role of auditor competence and independence in internal audit quality. International Journal of Innovative Science and Engineering.
Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472.
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
All writing in this journal is the sole responsibility of the author. Jeinsa provides open access to anyone so that the information and findings in these articles are useful for everyone. Jeinsa can be accessed and downloaded for free, free of charge, following the 
Jeinsa : Jurnal Ekonomi Sidenreng Rappang is licensed under a Creative Commons Attribution 4.0 International License.
