Manifestasi Patriotisme Keuangan dalam Peran Auditor Internal Pemerintah: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.33395/owner.v10i4.3641Keywords:
auditor internal pemerintah, motivasi pelayanan publik, patriotisme keuangan, tinjauan literatur sistematisAbstract
Patriotisme keuangan muncul sebagai konstruk dalam literatur ekonomi-politik dan dikonseptualisasikan sebagai perilaku finansial multi-level yang menyelaraskan kepentingan keuangan pribadi dengan kepentingan negara pada tingkat otoritas publik, sektor bisnis, dan rumah tangga. Auditor internal pemerintah menempati posisi strategis dalam pengamanan keuangan negara melalui audit, evaluasi pengendalian internal, serta pencegahan fraud. Akan tetapi, literatur tentang patriotisme keuangan dan literatur tentang peran auditor internal pemerintah berkembang dalam ranah akademik yang terpisah. Kajian literatur sistematis ini bertujuan memetakan literatur terdahulu pada kedua bidang serta mengidentifikasi titik temu di antara keduanya. Tinjauan literatur sistematis dilakukan terhadap 31 artikel yang terbit dalam rentang tahun 2021 – 2026 yang ditelusuri dari empat basis data publikasi akademik serta dilengkapi dengan pencarian sitasi dari platform penerbit jurnal. Literatur dianalisis melalui analisis konten pada klaster literatur serta melalui analisis bibliometrik. Hasil penelitian mengungkapkan tiga perspektif konseptualisasi patriotisme keuangan, paradigma peran auditor internal dari watchdog hingga trusted advisor, serta sepuluh rumusan hubungan konseptual kedua bidang. Penelitian ini memberikan kontribusi berupa kerangka konseptual yang menjembatani patriotisme keuangan dan peran auditor internal pemerintah serta mengartikulasikan manifestasi patriotisme keuangan melalui tiga jalur, yaitu motivasi, praktik, dan dampak.
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