Kualitas Audit Sebuah Meta Analisis Pada Sinta 2
DOI:
https://doi.org/10.35591/wahana.v27i2.931Keywords:
Kualitas Audit, Citasi, SINTA2Abstract
This study aims to describe research on audit quality published in the Accounting and Finance Journal registered in SINTA 2. The method used is "charting the field" or meta-analysis where data collection techniques with documentation of research collection on audit quality. The results of this study indicate that research on audit quality is still quite rare, where only 1.06% (57 publications) of 5927 articles published in the SINTA2 Accounting and Finance Journal. The distribution of audit quality research from 2005 to 2018, with the largest number of 14 studies in 2017. The number of citations between these articles is 11.6 citations. of the total articles published in the SINTA 2 journal discuss audit quality. This study shows that researchers make audit quality an independent variable 44%, a dependent variable 47% and a moderating variable 19%. This study concludes that research on audit quality in Indonesia is still quite limited, thus indicating the potential for more research in the future.
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