Analisis Bibliometrik terhadap Penelitian Key Audit Matters: Tren, Tema, dan Perkembangan
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Abstract
Perubahan regulasi pelaporan audit global mendorong peningkatan transparansi melalui pengungkapan Key Audit Matters (KAM) sesuai ISA 701. Meski KAM menjadi fokus penting dalam praktik dan literatur audit, studi bibliometrik yang komprehensif masih terbatas. Penelitian ini bertujuan memetakan lanskap ilmiah KAM dengan pendekatan bibliometrik untuk mengidentifikasi tren publikasi, penulis berpengaruh, jurnal utama, serta tema dominan. Data dari Scopus sebanyak 220 dokumen periode 2001–2025 dianalisis menggunakan Bibliometrix (RStudio) dan divisualisasikan dengan VOSviewer. Hasil menunjukkan pertumbuhan publikasi tahunan 14,54%, dengan 35% kolaborasi internasional. Jurnal International Journal of Auditing dan Managerial Auditing Journal menjadi sumber utama. Tema utama meliputi kualitas audit, peran komite audit, dan pengaruh regulasi terhadap pengungkapan KAM. Penelitian ini memberikan kontribusi penting dalam pemahaman perkembangan literatur KAM serta arahan untuk studi lanjutan yang mengintegrasikan perspektif kualitatif guna mendalami dampaknya pada pemangku kepentingan.
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