Pemetaan ilmiah audit teknologi informasi dan sistem informasi akuntansi: Tren penelitian saat ini dan prospek masa depan

Andre Kurniawan; Asniati Asniati; Rita Rahayu; Verni Juita

doi:10.54957/akuntansiku.v4i4.1967

Authors

Andre Kurniawan Universitas Andalas
Asniati Asniati Universitas Andalas
Rita Rahayu Universitas Andalas
Verni Juita Universitas Andalas

DOI:

https://doi.org/10.54957/akuntansiku.v4i4.1967

Keywords:

Accounting Information Systems, Data-Driven Auditing, Digital Audit, Information Technology Audit, Internal Control

Abstract

Transformasi digital yang semakin cepat mendorong kebutuhan akan audit teknologi informasi (IT Audit) dan sistem informasi akuntansi (SIA) yang lebih adaptif, sehingga diperlukan pemetaan ilmiah untuk memahami perkembangan riset pada bidang ini. Penelitian ini bertujuan memetakan tren penelitian terkini dan prospek masa depan terkait Audit TI dan SIA melalui analisis bibliometrik terhadap 168 artikel terindeks Scopus tahun 2021–2025 menggunakan VOSviewer dengan pendekatan bibliographic coupling dan co-word analysis. Hasil bibliographic coupling menunjukkan terbentuknya klaster peneliti yang kuat, dengan Al-Okaily, Ali, Jarah, dan Yoshikuni sebagai pusat keterhubungan literatur yang mengkaji efektivitas SIA, adopsi teknologi digital, serta penggunaan audit berbasis TI sebagai alat pendukung keputusan. Co-word analysis mengidentifikasi empat domain tematik utama, yaitu inti sistem informasi akuntansi, penguatan kontrol internal dan pengambilan keputusan, integrasi teknologi cerdas seperti artificial intelligence dan blockchain dalam audit, serta konteks organisasi terkait kinerja dan budaya perusahaan. Temuan ini menunjukkan bahwa arah penelitian Audit TI dan SIA bergerak menuju pemanfaatan teknologi AI, peningkatan kapabilitas kontrol internal, serta optimalisasi sistem informasi untuk mendukung keputusan strategis, sehingga membuka peluang kajian lanjutan mengenai audit berbasis AI, keamanan siber pada AIS, dan kesiapan digital organisasi terhadap sistem audit modern.

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