Penilaian Ulang Jasa Assurance dan Non-Assurance: Tinjauan Literatur Sistematis terhadap Kualitas Audit, Independensi Auditor dan Kepercayaan Pemangku Kepentingan
Keywords:
Jasa Assurance, Non-Assurance Services, Kualitas Audit, Independensi Auditor, Kepercayaan Pemangku Kepentingan, SLRAbstract
Meningkatnya kompleksitas jasa assurance dan non-assurance menimbulkan potensi dampak terhadap kualitas audit, independensi auditor, dan kepercayaan pemangku kepentingan. Kajian ini bertujuan menilai secara sistematis hubungan antara kedua jenis jasa tersebut dengan kualitas audit, independensi, dan kepercayaan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman PRISMA 2020 melalui database Scopus, Google Scholar, SINTA, dan Emerald Insight. Proses seleksi menghasilkan 30 artikel relevan periode 2014–2026 yang dianalisis menggunakan sintesis tematik. Hasil menunjukkan bahwa independensi auditor menjadi faktor kunci dalam menjaga kualitas audit dan kepercayaan pemangku kepentingan. Non-assurance services (NAS) bersifat dilematis karena dapat meningkatkan efisiensi namun berpotensi menurunkan persepsi independensi. Selain itu, audit tenure menunjukkan trade-off antara pemahaman klien dan risiko bias, sementara corporate governance, kompetensi auditor, due professional care, dan etika profesi memperkuat kualitas audit.
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Copyright (c) 2026 Elita Septemberiyanti, Rahma Agustria, Quincy Anwari Allie, Aspahani (Author)
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