Evolusi dan Tren Penelitian tentang Independensi Auditor dalam Audit Keuangan
DOI:
https://doi.org/10.58812/jakws.v4i03.2691Kata Kunci:
Independensi Auditor, Audit Fees, Earnings Management, Audit Committee, BibliometrikAbstrak
Penelitian ini bertujuan untuk menganalisis evolusi dan tren penelitian mengenai independensi auditor dalam audit keuangan dengan menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dengan rentang waktu 2000–2025 menggunakan kata kunci utama auditor independence, audit independence, dan financial audit. Analisis dilakukan dengan perangkat lunak VOSviewer untuk memetakan tren publikasi, jaringan kolaborasi penulis, afiliasi institusi, kontribusi negara, serta hubungan kata kunci yang membentuk fokus penelitian. Hasil penelitian menunjukkan bahwa tema independensi auditor mengalami pergeseran dari isu regulasi seperti rotasi auditor, audit tenure, dan regulasi profesi, menuju isu-isu kontemporer yang lebih kompleks seperti audit fees, peran komite audit, earnings management, jasa non-audit, hingga profesionalisme dan skeptisisme auditor. Amerika Serikat, Inggris, Australia, dan Malaysia muncul sebagai negara dengan kontribusi dominan, dengan jaringan kolaborasi internasional yang semakin meluas. Studi ini memberikan implikasi praktis bagi regulator, auditor, dan organisasi profesi untuk memperkuat kebijakan, etika, dan tata kelola audit, serta kontribusi teoretis dengan menegaskan bahwa independensi auditor merupakan konsep multidimensi yang terus berevolusi. Keterbatasan penelitian ini terletak pada penggunaan satu database (Scopus) dan analisis kuantitatif bibliometrik, sehingga penelitian lanjutan disarankan mengombinasikan dengan systematic literature review atau meta-analysis untuk memperdalam kajian substansi.
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