Perilaku Kepatuhan Auditor Internal terhadap Persyaratan Pelaporan Keuangan: Sebuah Systematic Literature Review

Nadiyah Rafiqah Sari; Siti Bunayyah  Fakhirah; Cantika Wati Famly  Astuti; Niar Azriya

doi:10.31004/riggs.v5i1.8073

Authors

Nadiyah Rafiqah Sari Universitas Sriwijaya
Siti Bunayyah Fakhirah Universitas Sriwijaya
Cantika Wati Famly Astuti Universitas Sriwijaya
Niar Azriya Universitas Sriwijaya

DOI:

https://doi.org/10.31004/riggs.v5i1.8073

Keywords:

Kepatuhan Auditor Internal, Pelaporan Keuangan, Systematic Literature Review

Abstract

Perilaku kepatuhan auditor internal terhadap persyaratan pelaporan keuangan merupakan konstruk multidimensi yang krusial bagi terwujudnya akuntabilitas dan integritas informasi keuangan organisasi. Dalam era pengelolaan yang kian rumit, fungsi auditor internal menjadi semakin penting untuk menjamin keterbukaan dan kepatuhan terhadap regulasi yang ada. .Penelitian ini bertujuan mengidentifikasi faktor-faktor determinan yang memengaruhi perilaku kepatuhan auditor internal, memetakan pola dan tren perkembangan penelitian di bidang tersebut, serta merumuskan implikasi teoritis dan rekomendasi praktis berbasis bukti empiris yang tersedia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengadopsi protokol PRISMA 2020, di mana 15 artikel ilmiah terpilih dari basis data Google Scholar, Scopus, Web of Science, dan Portal Garuda dianalisis secara deskriptif dan tematik. Hasil kajian mengungkapkan bahwa kepatuhan auditor internal secara konsisten dipengaruhi oleh independensi auditor, dukungan manajemen puncak, kompetensi teknis, kekuatan sistem pengendalian internal, dan tekanan regulatif eksternal. Tren penelitian menunjukkan pergeseran dari audit finansial konvensional menuju audit keberlanjutan dan audit berbasis teknologi. Pergeseran ini menunjukkan bertambahnya kompleksitas kebutuhan laporan yang mengharuskan auditor internal untuk lebih fleksibel, kreatif, dan fokus pada nilai tambah bagi organisasi. Penelitian ini memberikan kontribusi berupa peta konseptual komprehensif mengenai determinan kepatuhan auditor internal yang dapat dijadikan landasan bagi pengembangan kebijakan dan penelitian empiris berikutnya, khususnya dalam memperkuat tata Kelola dan kualitas pelaporan keuangan di berbagai sektor organisasi.

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