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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research International Business and Accounting Research Journal Agrita Golden Ratio of Data in Summary Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Trending: Jurnal Manajemen dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Ekonomi dan Pembangunan Indonesia Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik Jurnal Riset Mahasiswa Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
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Analisis Pengaruh Kompensasi, Independensi dan Profesionalisme Audit Internal Terhadap Kualitas Audit Yena Najiah Septiana; Yeni Najiah Septiani; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3482

Abstract

Auditor independen merupakan pihak yang menyediakan khususnya dalam bidang pemeriksaan laporan keuangan suatu perusahaan, untuk meningkatkan kepercayaan para pengguna laporan keuangan, terhadap apa yang diberikan perusahaan, tidak mencantumkan unsur manipulatif dalam laporannya. Hal ini menuntut auditor untuk memperhatikan kualitas audit yang dilakukannya. Penelitian ini bertujuan untuk mengetahui dan mengkaji penelitian sebelumnya mengenai pengaruh kompetensi, independensi & profesionalisme terhadap Kualitas Audit Internal. Sumber data yang digunakan dalam literature review ini adalah artikel-artikel yang publish pada jurnal nasional. Hasil artikel literature review ini adalah: 1) Kompetensi berpengaruh terhadap Kualitas Audit Internal; 2) Independensi berpengaruh terhadap Kualitas Audit Internal; 3) Profesionalisme berpengaruh terhadap Kualitas Audit Internal.
Analisis Volume Penjualan Terhadap Laba Berdasarkan Artikel Terindeks Sinta 2017 – 2024 Herdi Herdian Apriansyah; Nur Fitrianingsih; Rizka Salsabila Indri Priyadi; Susi Rahmawati; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3524

Abstract

In its activities, companies try to maximize profits. This research aims to analyze the effect of sales volume on profits. This research method uses a literature review or literature review with a descriptive analysis approach to explore the relationship between sales volume and profits in articles indexed by Sinta between 2017-2024. The results of the analysis show that sales volume in the majority of companies is related to profits except in one case, namely in companies that have different business units from their main operations. The majority of articles that are related are articles indexed by Sinta 2, 3, and 5. On the other hand, articles that have found no relationship between sales volume and profit are articles indexed by Sinta 4. These articles carry out research on companies that carry out business activities. trading.
Analisis Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Berdasarkan Literature Review yang Terindeks Sinta Tahun 2014-2024 Asterina Indah Mufliha; Indriyani Astuti Nurachman; Fitriana Fitriana; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3531

Abstract

One way for management to maximize company value is by adjusting the tax costs paid by the company. For the State, taxes are a source of funding for government administration. Meanwhile, for companies, taxation is a burden that will reduce company profits. This has an impact on companies that are trying to reduce the tax burden paid both legally and illegally. This research aims to find out how much influence tax avoidance has on company value by reviewing literature related to the impact of tax avoidance practices on company value. Through analysis of data sourced from 15 articles indexed by Sinta for 2014-2024 which contain in-depth insights into how tax avoidance strategies can influence perceptions of company value in the context of the modern economy. This research uses a descriptive qualitative literature review method using a literature review. The results of the research show that the Tax Avoidance variable is dominantly used by previous research in articles with scientific source disciplines from economics on company value.
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
A Bibliometric Analysis of Internal Audit Research in Indonesia Firdausi, Qonita; Safitri, Sari; Manulang, Novrianti; Dachlan, Fitriana; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.996

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
MENGGALI TREN AUDIT INTERNAL TERKINI: STUDI BIBLIOMETRIK BERDASARKAN DATA SCOPUS 2020-2023 Zakaria Kuswara; Marsel Pasaribu; Fitriana Fitriana; Rachmat Agus Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13185

Abstract

Audit Internal merupakan cabang keilmuan akuntansi yang digunakan dalam suatu organisasi maupun perusahaan guna menjaga efektifitas kegiatan yang ada di dalamnya, dengan menggunakan metode Bibliometrik penelitian ini bertujuan untuk mengetahui jumlah sitasi terbanyak topik audit internal di Scopus tahun 2020-2023, dibantu VOSviewer untuk melihat kata kunci audit internal terbanyak dan relevansi variabel, dan mengetahuin novelty atau topik keterbaruan yang dapat digunakan dalam penelitian bertajuk audit internal. Hasil penelitian menunjukan bahwa topik audit internal pada tahun 2020-2023 muncul paling sering di tahun 2020 dengan presentase 26%, dengan rata-rata 78 kali topik audit internal setiap tahunnya. Kata kunci audit internal sebanyak 115 kali, Penelitian yang masih sering diteliti antara lain Employee Resume Data, Human Capital, Material Weakness. Kemudian penelitian dengan topik audit internal pun dapat digali lebih lanjut dengan kebaruan topik sebagai berikut ESG, Audit Report, Covid-19, Governance Mechanisms, Digital Technologies, Job Satisfaction, Human Capital
The Trend of Audit Quality Development: A Scopus-Based Bibliometric Analysis Nurachman, Indriyani Astuti; Heryana, Regina Putri; Luthfi, Dwi; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Social Science and Education Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v5i1.1086

Abstract

This study presents a bibliometric analysis of audit quality research trends using VOS viewer, examining 913 Scopus-indexed articles from 2020-2023. Through co-citation and co-occurrence analysis, we identify key developments and knowledge gaps in the field. Findings indicate sustained growth in audit quality research, with publications peaking at 288 articles in 2023 (a 29.7% increase from 2022). The intellectual structure reveals DeFond and Zhang's (2014) work as most influential (147 citations), while network analysis uncovers nine thematic clusters. Notably, we identify under-researched areas including key audit matters, AI applications, and audit efficiency metrics. The analysis particularly highlights the growing relevance of digital transformation themes - artificial intelligence, integrated reporting, and technological efficiency measures - as emerging frontiers in audit quality research. These findings provide: (1) a systematic mapping of the field's evolution, (2) quantitative validation of research trends, and (3) priority directions for future studies. The study contributes to auditing literature by offering empirical evidence of shifting research focus toward technology-integrated audit processes, suggesting the need for more work examining how digital innovations impact quality measurement and assurance practices. Practitioners and researchers can leverage these insights to align investigations with current industry demands and technological advancements in the auditing profession.
Analisis Bibliometrik Terhadap Perkembangan Penelitian Perpajakan Digital Dengan Vosviewer Berdasarkan Data Scopus 2018-2025 Rahmat, Faisal; Santoso, Rachmat Agus; Fitriana, Fitriana
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1422

Abstract

Transformasi digital telah mengubah lanskap perekonomian global secara signifikan, termasuk dalam aspek perpajakan. Perpajakan digital menjadi isu strategis karena dapat mendongkrak penerimaan pajak diberbagai negara maju maupun negara berkembang. Penelitian ini bertujuan untuk mengeksplorasi perkembangan kajian ilmiah terkait perpajakan digital melalui pendekatan bibliometrik dengan bantuan perangkat lunak VOSviewer. Penelitian ini menawarkan keunggulan dibandingkan studi-studi sebelumnya yang umumnya terbatas pada pemetaan negara-negara yang berkontribusi dalam kajian perpajakan digital. Studi ini secara lebih komprehensif menyajikan analisis tren perkembangan perpajakan digital dalam rentang waktu tertentu, mengidentifikasi jurnal-jurnal yang berperan signifikan dalam publikasi topik tersebut, serta melakukan pemetaan tematik yang mendalam. Hasil analisis menunjukkan bahwa publikasi di bidang ini mengalami fluktuasi dari tahun ke tahun, dengan puncaknya terjadi pada tahun 2022. Lonjakan tersebut didorong oleh percepatan digitalisasi akibat pandemi, reformasi perpajakan global yang diprakarsai OECD/G20. Sebanyak 49 publikasi dari tahun 2018 hingga 2025 yang dianalisis, Intertax merupakan jurnal paling produktif, meskipun bukan yang paling berpengaruh dalam hal sitasi. Sebaliknya, artikel tunggal dari Government Information Quarterly memperoleh kutipan terbanyak, menunjukkan kuatnya kontribusi teoretis dari artikel tersebut. Dari hasil klasterisasi tema, isu tata kelola global menempati posisi dominan, yang mengindikasikan tingginya perhatian akademik terhadap perumusan kerangka kebijakan internasional di era ekonomi digital. Temuan ini memberikan gambaran penting mengenai arah dan fokus utama dalam literatur perpajakan digital, serta membuka peluang untuk penelitian lanjutan yang lebih mendalam.
Bibliometric Analysis of Auditor Switching Development with Vosviewer Anisa, Asti Sri; Santoso, Rachmat Agus; Fitriana, F.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1462

Abstract

The decision of a company to switch auditors, known as auditor switching, is a significant issue in the accounting field as it relates to auditor independence, regulatory frameworks, and the dynamics of auditor-client relationships. This study analyzes the development of auditor switching literature using a bibliometric approach based on 103 articles indexed in Scopus from 1988 to 2025. Utilizing VOSviewer software, the research identifies publication trends, core journals, and four main keyword clusters that reflect key research focuses: regulation, internal company conditions, financial pressure, and managerial motivation. The findings reveal a steady increase in publications, peaking in 2019. These results provide a comprehensive overview of the auditor switching research landscape and offer directions for future studies.
Co-Authors -, Destian Aryanti -, Jesisca Octaviani -, Resta Puji Astuti Dinah Aisyah Aisyah Anggraeni, Fauziah Anisa, Asti Sri Annisa Meliane Annisa Putri Ardaman Syaputra Aryanto Aryanto Asesi Winda Yanti Hulu Asih Nur'aidah Asih Nur’aidah Asih Nur’aidah Asterina Indah Mufliha Asti Sri Anisa Auliya, Nur Salsa Bahrul Bahrul Bahrul, Bahrul Bria, Valerianus Budi Utami, Dela Wijayanti Budiman Oky Okta Raharja Cindy Lesmana Dachlan, Fitriana Dede Nuraeni Denadya Putri Wijaya3 Desy Elevany Sera Devi Amelia Devi, Rini Fitrianti Dian Sadewa Dian, Mochamad Ronald Didin Saepudin Dina Fitriasari Diperhatikan Halawa Dwi Kartika Sari Faisal Rahmat Fauziah Anggraeni Fauziah, Hesti Febriani, Asri Fikky Sherlinadya Firdausi, Qonita FITRI ANA Fitri Ana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana, F. Furqan Ramadhan Jazadi Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Helmi Budhi Astuti Herdi Herdian Apriansyah Heryana, Regina Putri Ilham Saputra Indriyani Astuti Nurachman Isabella Cristiana Iskandarsyah, A Deni Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lena Ratu Ningsih Kowarin Leonard Pangaribuan Lia Nurjanah Lila Mayuri, Ni Kadek Luthfi, Dwi Luthfiyyah, Alya Manulang, Novrianti Marpaung, Wilson Marsel Pasaribu Masitoh, Imas Mayuri, Ni Kadek Lila Mita Sopriyanti Muhamad Ardhi Maolana Nabila Ar Roihat Nadya Ayu Puspita Nadya Ayu Puspita Nadya Ayu Puspita Najiah Septiana, Yena Nani Mulyani Nasywa Fauziyyah Natalia Priyantini Natasya, Anisha Nazara, Desman Serius Neng Ima Rahmayanti Ning Wahyuni Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nita Permatasari Novi Rukhviyanti Novita Dwiyanti Nugraha, Ramlan Indra Nur Fitrianingsih Nur Hayati Nur Salsa Auliya Nurachman, Indriyani Astuti Nurkhaeriyah Nurkhaeriyah Oktianasekar Pasaribu, Marsel Rahmadianti Rahmadianti Rahmat, Faisal Richi Guali Padang Rifki Nurul Hakim Rike Rankine Rina Mulyani Rinda Rinda Rivan Syamsurijal Biya Rivan Syamsurijal Biya Rizka Salsabila Indri Priyadi Ros Wungu , Nurma Safitri, Sari Salwa Febriyanti Sari Lestari Sasmita Trimoelya Kau Septian Adiguna Shofia Marwah Siti Khodijah Siti Mariam Siti Solihat Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Sulastri Sulastri Susi Rahmawati Tiara Anggini Tio Pratiwi Tita Tita Yanti Hulu, Asesi Winda Yena Najiah Septiana Yeni Najiah Septiani Yeni Najiah Septiani Zakaria Kuswara