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Analisis Trend Financial Restatement: Studi Bibliometrik dengan VOSviewer Hidayatulloh, Muhamad Wahyu; Alamsyah, Ahmad Fahrudin; Andriani, Sri
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1383

Abstract

This study aims to determine the mapping of research on the trend of financial restatement using a quantitative approach in the VOSviewer bibliometric study. The data analysis technique used is to map the results of VOSviewer's bibliometric visualization around the trend of financial re-presentation based on the number of clusters and items. The results of the Network Visualization of Co-occurrence show that: based on the mapping of the VOSviewer bibliometric study, the results of the network visualization around the trend of financial re-presentation are divided into 5 clusters and 216 topic items. Meanwhile, based on overlay visualization and density visualization in 2020-2022 centered on Financial Restatement, it means that many studies have been conducted by other researchers.
SEJAUH MANAKAH PENELITIAN UKURAN PERUSAHAAN? SEBUAH ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER DAN STUDI LITERATUR Fakhrul Fakhrudin; Sri Andriani; Ahmad Fahrudin Alamsyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4k45rq14

Abstract

  This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.
THE INFLUENCE OF FIRM SIZE, LEVERAGE, AND PROFITABILITY ON THE TIMELINESS OF FINANCIAL REPORTING IN MANUFACTURING INDUSTRY COMPANIES Sherlyta Dwie Suwarno Putrri; Ahmad Fahrudin Alamsyah
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2024

Abstract

The timeliness of financial reporting is an important element in the context of corporatetransparency and accountability, especially for entities engaged in the manufacturing industrysector on the IDX. This study aims to empirically investigate the effect of independentvariables, namely company size, leverage, and profitability, on the timeliness of financialreporting during the 2021-2023 period. Adapting a quantitative methodology approach, thisstudy relies on regression models used to analyze secondary data from the annual reports of37 companies selected using purposive sampling techniques based on a set of inclusioncriteria. The results show that firm size has a significant positive effect on the timeliness offinancial reporting, while leverage and profitability have a negative effect. Simultaneously,firm size, leverage, and profitability are shown to have a significant effect on the timeliness offinancial reporting, which indicates a complex interaction between these factors in the timelypresentation of financial statements