Article Sidebar

Download
Download Article

Main Article Content

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.

Keywords

Internal Audit Bibliometric Analysis VOS Viewer Scopus

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite
Firdausi, Q., Safitri, S. ., Manulang, N. ., Dachlan, F. ., & Santoso, R. A. . (2025). A Bibliometric Analysis of Internal Audit Research in Indonesia. Golden Ratio of Finance Management, 5(1), 208–218. https://doi.org/10.52970/grfm.v5i1.996
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Agus Santoso, R., & Masitoh, I. (2022). Analisis Kompetensi SDM Dan Independensi Audit Internal Terhadap Kualitas Laporan Audit. Jurnal Audit, Pajak, Akuntansi Publik (AJIB), 1(1), 46–51.
  2. Agus Santoso, R., Rukhviyanti, N., & Hayati, N. (2023). Pemetaan Lanskap Riset Human Development Index dan Technology Menggunakan Data Scopus dengan Analisis Bibliometrik. Media Jurnal Informatika, 15(2), 123–128. https://doi.org/10.35194/mji.v15i2.3480
  3. Ali, A., Ahmi, A., & Wan Ahmad, W. N. (2018). The Current State of the Internal Audit Research: A Bibliometric Analysis. Proceedings of the 5th International Conference on Accounting Studies (ICAS 2018), October, 108–113. www.icas.my
  4. Amelia, D., Rinda, R., Puspita, N. A., Nur’aidah, A., & Santoso, R. A. (2024). Pengaruh Audit Internal Terhadap Kinerja Perusahaan: Studi Kasus Pada Artikel Terindeks Sinta dan Internasional. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 420–428.
  5. Bahrul, B., Fitriana, F., & Santoso, R. A. (2024). Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration. Al-Kharaj: Journal of Islamic Economics and Business, 5(4), 443–456. https://doi.org/10.24256/kharaj.v5i4.4451
  6. Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016). Accounting History Review, 29(1), 103–139. https://doi.org/10.1080/21552851.2019.1606721
  7. Bregitta, R., Handoyo, & Bayunitri, B. I. (2021). The Influence of Internal Audit and Internal Control toward Fraud Prevention. International Journal of Financial, Accounting, and Management (IJFAM), 3(1), 45–64. https://doi.org/https://doi.org/10.35912/ijfam.v3i1.181
  8. Çetinoğlu, T. (2024). Bibliometric Analysis of Studies Related to Internal Auditing. Uluslararası Sosyal ve Ekonomik Çalışmalar Dergisi, 5(1), 114–132. https://doi.org/10.62001/gsijses.1470887
  9. Chi, Z., Shah, S. M., Wai, L. Y., & Ngalim, S. M. (2024). Mapping out Internal Audit Research: A Bibliometric Analysis. 20(4), 145–170. https://doi.org/10.17265/1548-6583/2024.04.001
  10. Cumbana, D. A. P. T., & Ventura, J. B. (2024). Transformation and overview of audit in past 20 years: a bibliometric analysis. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2395434
  11. Dian, M. R., Fitriana, F., & Santoso, R. A. (2024). Analisis Bibliometrik Manajemen Risiko Kredit. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 7(1), 629–635. http://journal.universitaspahlawan.ac.id/index.php/jrpp/article/view/22305%0Ahttp://journal.universitaspahlawan.ac.id/index.php/jrpp/article/download/22305/17176
  12. Eck, N. J. Van, & Waltman, L. (2017). VOSviewer Manual (Issue October, pp. 1–49).
  13. Elevany Sera, D., & Agus Santoso, R. (2024). Continuous Auditing Dan Monitoring Untuk Masa Depan Menggunakan Analisis Bibliometrik. Jurnal Revenue Jurnal Akuntansi, 4(2), 642–650.
  14. Fitriana, & Widiawati, S. (2021). Pengaruh Etika Auditor, Independensi Auditor, Dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik …. 1(1), 1–10. http://repository.stei.ac.id/5216/
  15. Hermawan madu, D., Fitriana, Santoso, R. A., & Rusdiansyah, N. (2024). Analisis Bibliometrik Tren Kolaborasi Penelitian antar Peneliti terkait dengan Audit Eksternal suatu Bisnis serta Instansi Pemerintah di Indonesia (Tahun 2018-2023). Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 6(1), 10–16. https://doi.org/10.52005/aktiva.v6i1.223
  16. Jazadi, F. R., & Santoso, R. A. (2024). Memetakan Lanskap : Analisis Bibliometrik atas Audit Report Lag Memetakan Lanskap : Analisis Bibliometrik atas Audit e-ISSN : 2809-8862 Report Lag. Co-Value Jurnal Ekonomi …, 14(8). http://journal.ikopin.ac.id/index.php/covalue/article/view/4012%0Ahttps://journal.ikopin.ac.id/index.php/covalue/article/download/4012/3279
  17. Nazara, D. S., Fitriana, & Santoso, R. A. (2023). Analisis Bibliometrik Perkembangan Financial Statement Fraud Dengan Vosviewer. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 6(4), 2793–2798. http://journal.universitaspahlawan.ac.id/index.php/jrpp/article/view/21588
  18. Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67(August), 101738. https://doi.org/10.1016/j.techsoc.2021.101738
  19. Popescu-grădișteanu, A. B., & Mocuța, D. (2023). Analysis Of Internal Audit Effectiveness : An Interdisciplinary Global Research Perspective. A Bibliometric Approach. 23(4), 717–724.
  20. Pramukti, A. (2024). Internal Audit versus External Audit: A Qualitative Perspective. Golden Ratio of Auditing Research, 4(2), 78–88. https://doi.org/10.52970/grar.v4i2.392
  21. Putu, N., Aryawati, A., Triyuwono, I., Roekhudin, R., & Triyuwono, I. (2024). Bibliometric analysis on Scopus database related internal control in university : a mapping landscape university : a mapping landscape. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2422566
  22. Saputra, I., Mariam, S., Sari, N. Z. N., Febriyanti, S., & Santoso, R. A. (2024). Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 573–578.
  23. Sari, D. K. (2022). Analysis of the Role of Internal Audit in Enhancing Company's Internal Control. Golden Ratio of Auditing Research, 2(1), 23–32. https://doi.org/10.52970/grar.v2i1.369
  24. Suandani, R., Dachlan, F., & Agus Santoso, R. (2024). Deteksi Kecurangan Laporan Keuangan Dengan Metode Bibliometrik. Jurnal Review Pendidikan Dan Pengajaran, 7(1), 2684–2690. http://journal.universitaspahlawan.ac.id/index.php/jrpp
  25. Tiara Eka Putri, Cris Kuntadi, R. P. (2023). Faktor - Faktor Yang Mempengaruhi Pencegahan Kecurangan : Peran Audit Internal, Sistem Pengendalian Internal dan Komitmen Organisasi. Jurnal Economina, 2(7). https://doi.org/doi.org/10.55681/economina.v2i7.674