Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia
DOI:
https://doi.org/10.58812/jakws.v5i01.3170Kata Kunci:
Kualitas Pelaporan Keuangan, Analisis Bibliometrik, Pengelolaan Laba, Kualitas AuditAbstrak
Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.
Referensi
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