Tinjauan Literature: Faktor Yang Mempengaruhi Kualitas Audit
Keywords:
Kualitas Audit, Standar audit, Tugas AuditAbstract
Penelitian bertujuan untuk mengidentifikasi dan menggali berbagai faktor yang berpengaruh terhadap kualitas audit dari beragam sudut pandang. Metode yang digunakan adalah deskriptif dengan pendekatan studi literatur, memanfaatkan data sekunder dari artikel-artikel ilmiah terkait kualitas audit yang diperoleh melalui Google Scholar selama periode 2007 hingga 2024. Hasil analisis menemukan bahwa terdapat 22 faktor berbeda yang berperan dalam menentukan kualitas audit. Penelitian selanjutnya disarankan untuk mengeksplorasi faktor-faktor tambahan yang belum tercakup dalam kajian
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