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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEKPEND Jurnal Ekonomi dan Pendidikan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ar-Ribh Transekonomika : Akuntansi, Bisnis dan Keuangan Al-Buhuts (e-journal) Journal of International Conference Proceedings Jurnal Akuntansi Trisakti International Journal of Halal System and Sustainability
Rasyid, Syarifuddin
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : BALANCE Jurnal Akuntansi dan Bisnis

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TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK Kaco, Rahmawati; Rasyid, Syarifuddin; Darmawati, Darmawati
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6772

Abstract

This research aims to examine the development of research on the topic of accounting conservatism over the last ten years. The data source used is the metadata of articles published on Science Direct between 2013 and 2023. This study uses a literature review search method combining the Open Knowledge Map (OKM) and VOSviewer (VV) applications. The data obtained is processed according to the application procedures used. The results of this study present a mapping and analysis of future research opportunities related to accounting conservatism. OKM is used to map clusters in accounting conservatism, while VV is used to analyze accounting conservatism clusters with different approaches and data sources. Based on the analysis results, the trends shown through VV, namely Stock Price Crash Risk and Corporate Governance, are the topics with the most considerable amount of literature. Based on the two results of the analysis of Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee, and Executive Compensation. The topic of Corporate Governance has extensive research opportunities and needs to continue to be developed.
Co-Authors Amalia, Lestari Rezki Nurul Amiruddiin Amiruddin Amiruddin Amiruddin Arman, Rifqah Zakiyah Bahri, Nur Alim BANEA, AGNES EYNE Christian, Ferry Darmawati Darmawati , Darmawati Darmawati Darmawati Daud, Dahniyar Ferdiansah, Muhammad Irdam Fuada, Nurul Haliah, Haliah Hamzah, Hajrah HS, Rahmawati Indrijawati, Aini Insirat, Mutahira Nur Irianto, Laode Bagus Wijaya Irmawati Irmawati Juanda, Indira Syakira Kirana Kaco, Rahmawati Kartini Kartini Khaerany, Rizky Kusumawati, Andi Mahyuddin, Nurul Izzah Masnia Masnia, Masnia Mediaty Muhammad Try Dharsana Nadhifa, Nisrinatul Nagu, Nadhirah Nirwana, Nirwana Nurazisah, Andi Fadhilah Pangraran, Fisca Mawa' Parintak, Sutrisno Pitria, Ni Gusti Ayu Pratiwi, Dwi Dian Purisamya, Asharin Juwita Rahmawati HS Ridzal, Nining Asniar Rusli, Urisnawati Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Tandilino, Charles Wijayanti, Winola Yohanis Rura