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All Journal JURNAL DE JURE MUHAMMADIYAH CIREBON Golden Ratio of Data in Summary
Agus Santoso, Rachmat
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS BIBLIOMETRIK TAX AVOIDANCE DALAM SUDUT PANDANG EKONOMI DAN HUKUM Budi Utami, Dela Wijayanti; Agus Santoso, Rachmat; Fitriana; Nurkhaeriyah, Nurkhaeriyah
Jurnal De Jure Muhammadiyah Cirebon Vol 7 No 2 (2023): De Jure Muhammadiyah Cirebon (DJMC)
Publisher : Fakultas Hukum Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/djmc.v7i2.5084

Abstract

Main Purpose - This study aims to present and explain tax avoidance by reviewing bibliometric analysis gathered from the Scopus database from 1955-2022. Method - The analysis method of this study uses a bibliometric analysis approach. Application system for data visualization uses VOSviewer and Microsoft Excel to perform data frequency analysis. Main finding : The result indicate that (1) Hanlon.m, ; Maydew E.L was the author who was most cited with 1589 quotes with a total of 3 articles and Sikka P was the author who produced the most articles, namely 5 articles with 519 citations. (2) The University of Oregon, United States is the institution that has produced the most articles about tax avoidance with 11 articles and 884 citations. (3) The United States is the largest country producing 229 articles with a total of 17,082 citations in 1955. Theory and practical Implication:  Hopefully, this research helps encourage other researchers to conduct research on tax avoidance. Novelty: This study provides significant contributions and allows new insights about tax avoidance that has been growing enormously, nevertheless. Keywords: Bibliometric Analysis, Tax Avoidance, VOSviewer, Law
Trends in Audit and Good Corporate Governance Research: A Bibliometric Analysis from 1994 to 2022 Based on Scopus Data Agus Santoso, Rachmat
Golden Ratio of Data in Summary Vol. 2 No. 2 (2022): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v2i2.660

Abstract

In an increasingly complex era of globalization, the role of audit in supporting Good Corporate Governance (GCG) has become a central focus in the accounting and finance literature. The background of this research is based on the need to comprehensively understand the dynamics and developments in research related to audit and GCG, with the aim of identifying key themes, influential authors, and gaps in the existing literature. This study utilizes data from Scopus, covering 109 documents published between 1994 and 2022. Using a bibliometric approach, the study analyzes publication trends, citation rates, international collaborations, and the main themes emerging in the study of audit and GCG. The results indicate that themes such as corporate governance, earnings management, audit quality, and financial performance dominate the literature, with major contributions coming from countries like Indonesia, China, and the United Kingdom. Additionally, the study finds a decline in the relevance of certain themes, such as firm performance, highlighting the need for further research. The novelty of this research lies in identifying gaps and new research opportunities in underexplored niche themes, as well as revealing patterns of international collaboration that could enrich the literature in the future.
Co-Authors Budi Utami, Dela Wijayanti Fitriana Nurkhaeriyah Nurkhaeriyah