A BIBLIOMETRIC STUDY OF AUDIT FIRM AND AUDIT PARTNER ROTATION IN SCOPUS LITERATURE FROM 1999 TO 2026
DOI:
https://doi.org/10.15575/jim.v7i2.60620Keywords:
Bibliometrik, Kualitas Audit, Rotasi Auditor, Rotasi KAP, Rotasi Partner.Abstract
Rotasi auditor mencakup pergantian KAP dan partner penugasan yang memiliki proses serta alasan berbeda. Penelitian ini menelaah perkembangan literatur tersebut dalam publikasi Scopus tahun 1999–2026. Analisis bibliometrik dilakukan terhadap 167 artikel kandidat yang dipertahankan setelah penyaringan judul, abstrak, dan kata kunci dari 245 rekaman. Data diolah menggunakan bibliometrix melalui Biblioshiny untuk memeriksa publikasi, sitasi, jejaring kata kunci, dan evolusi tema. Koleksi terdiri atas 79 sumber publikasi dan 394 nama penulis, dengan rata-rata 26,97 sitasi global per artikel. Publikasi terbanyak terdapat pada 2021, yakni 14 artikel. Audit quality menjadi kata kunci teratas dengan 73 kemunculan dan tetap hadir dalam tiga periode pengamatan. Hubungannya dengan independensi, biaya audit, dan rotasi partner menggambarkan topik yang dibahas bersama dalam koleksi. Telaah lebih lanjut dapat membandingkan studi berdasarkan jenis rotasi, aturan yang berlaku, serta ukuran hasil auditnya.
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