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This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities BALANCE Jurnal Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) IIJSE
Sony Devano
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Religion Aerospace Engineering Arts Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Journal : IIJSE

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A Bibliometric Analysis of Competence, Independence, and Big Data Analytics in Enhancing Investigative Audit Effectiveness Rachmah Wulandari Tinambunan; Sony Devano; Devianti Yunita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7687

Abstract

The This research emerged in response to the increasing need for more effective investigative auditing amid growing demands for accountability, transparency, and data-driven decision-making. The primary objective of this systematic literature review is to identify, characterize, and analyze global research trends related to auditor competence, professional independence, and the application of big data analytics in investigative audit practices. Using systematic review techniques as the core methodology, researchers collected and analyzed 795 documents from the Scopus database, covering the publication period from 2020 to 2025. The findings reveal a consistent increase in research interest, with significant contributions from various countries, particularly the United States, the United Kingdom, and Indonesia. The documents reviewed highlight themes such as the role of auditor skills in fraud detection, the influence of independence on audit objectivity, and the transformative potential of big data technologies. Factors such as international collaboration, institutional support, and the growing complexity of financial ecosystems contribute to the acceleration of scholarly output in this field. This study offers key insights and practical recommendations to strengthen audit quality by integrating behavioral, ethical, and technological dimensions within investigative audit frameworks.
A Bibliometric Analysis of The Nexus betwen Tax Avoidance and Corporate Social Responsibility: Mapping the Intellectual Structure and Future Research Agenda Riyani, Rita Nurul; Devano, Sony; Priyono, Agus Puji
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9125

Abstract

This study seeks to have to map the development of research on the relationship between tax avoidance and Corporate Social Responsibility (CSR) through a bibliometric analysis of 760 Scopus-indexed articles published from 2015 to 2025. The analysis was conducted to have using publication trends, keyword co-occurrence, thematic networks, and topic evolution. The findings indicate to have a substantial increase in the literature, with an annual growth rate of 22.89%, positioning the nexus between tax avoidance and Corporate Social Responsibility (CSR) as the central focus of scholarly attention, supported by related themes such as corporate governance, sustainability, and ESG. This study also reveals to have a shift in the research direction toward a broader and more integrated approach. These results highlight to have the importance of transparency and sustainable tax governance for both companies and regulators. Overall, this research offers to have a comprehensive overview of the evolving dynamics of tax-related studies within the context of Corporate Social Responsibility (CSR) and can serve to have as a foundation for guiding future research directions.
Co-Authors Affardi, Chirmala Wisnu Permata Agus Puji Priyono Ahmad Zakie Mubarrok Daris, Fiki Taufik Devianti Yunita Dewa Ayu Rahyuni Dyah Sisca Putri Pramesti Eldi Puji Resza Fahreza Gadjali Rahim Faza Nisasilmi Nasuha Febrianti, Monica Dwianita Harahap, Devianti Yunita Herdianti, Selly Herdianti Ilyas, Harry Tubagus Maulana, Fajar Memed Sueb Nanny Dewi Tanzil Nisa Khaerin Nova Nurul Intan Okci Pratiwi Poppy Sofia Koeswayo Putri, Muthi Aruni Rachmah Wulandari Tinambunan Rahyuni, Dewa Ayu Riyani, Rita Nurul Rizki Alaika Selly Herdianti Sembiring, Rinawati Soenaria, Syaiful Rahman Sugiono Poulus Tanzil , Nanny DewiTanzil Tettet Fitrijanti Winarningsih, Srihadi