SYSTEMATIC LITERATURE REVIEW: PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PADA ARTIKEL TERINDEKS SINTA DAN INTERNASIONAL

Agesti Ima Lomba; Yohana F.  Angi; Juendiny C. E.  Tualaka

doi:10.31539/xxg0y741

Authors

Agesti Ima Lomba Universitas Nusa Cendana Kupang
Yohana F. Angi Universitas Nusa Cendana Kupang
Juendiny C. E. Tualaka Universitas Nusa Cendana Kupang

DOI:

https://doi.org/10.31539/xxg0y741

Keywords:

Audit Internal, Kinerja Perusahaan, Systematic Literature Review, Bibliometrik, VOSviewer, Rstudio

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan audit internal terhadap kinerja perusahaan melalui pendekatan systematic literature review dan analisis bibliometrik. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui seleksi artikel ilmiah pada jurnal nasional dan internasional terindeks SINTA dan Scopus periode 2022-2025. Analisis data dilakukan menggunakan aplikasi VOSviewer untuk pemetaan bibliometrik dan RStudio (package bibliometrix) untuk analisis tren publikasi. Hasil penelitian menunjukkan bahwa audit internal memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan melalui peningkatan efektivitas pengendalian internal, manajemen risiko, dan tata kelola perusahaan (Good Corporate Governance). Visualisasi data memperlihatkan bahwa topik audit internal memiliki keterkaitan kuat dengan tema internal control dan organizational performance. Penelitian ini memberikan kontribusi dalam memperkuat posisi audit internal sebagai fungsi strategis dalam pencapaian tujuan organisasi.

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