Peran Auditor dalam Meningkatkan Kinerja Pengelolaan Keuangan Perusahaan: Kajian Literatur Sistematis

Financial audits play an important role in ensuring the transparency and accuracy of a company's financial statements, but challenges such as high costs, dependence on auditor independence, and technological limitations remain obstacles in practice. This study aims to analyze the role of auditors in improving corporate financial management and explore factors that influence audit effectiveness. Using the systematic literature review (SLR) method, this study identifies various academic studies related to financial audits, their impact on corporate performance, and the challenges faced by auditors. The results show that independent and technology-based audits, such as big data analytics, can improve efficiency and reduce the risk of fraud in financial statements. The novelty of this study lies in the comprehensive exploration of technology integration in auditing and the identification of challenges for new companies in adopting effective audit practices. The implications of this study emphasize the importance of stricter regulations to maintain auditor independence and encourage companies to embrace digital technology in their financial audits. Further research is recommended for empirical studies to test the relationship between audit technology and corporate financial performance in various industrial sectors.