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p-Index From 2020 - 2025
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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Golden Ratio of Social Science and Education
Luthfi, Dwi
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA ARTIKEL TERINDEKS SINTA Heryana, Regina Putri; Luthfi, Dwi; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.453

Abstract

Basically, maximizing profits is the company's main goal. Tax avoidance is one way to maximize profits. Tax avoidance is a legal action that takes advantage of loopholes in the law so that companies can pay small amounts of tax. This research aims to analyze and review previous research regarding the relationship between profitability and leverage on tax avoidance. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the national journal SINTA with a sample of 25 articles. The results of this study prove that profitability and leverage have no effect on tax avoidance
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.
Co-Authors Fitriana Fitriana Fitriana, F. Heryana, Regina Putri Nurachman, Indriyani Astuti Santoso, Rachmat Agus