Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Serambi Ekonomi dan Bisnis
Nisa, Tamara
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Bibliometrik Kecurangan Laporan Keuangan berbasis Vosviewer Nisa, Tamara; Oktavia, Reni
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8820

Abstract

This study analyzes the development of research on financial statement fraud using bibliometric methods assisted by VOSviewer. Financial statements present a company's financial information for a given period and are crucial for decision-making by investors, creditors, and stakeholders. The potential for financial statement fraud arises when management seeks to portray an optimal financial condition, often resulting in significant losses for various parties. Utilizing metadata from articles published between 2012 and 2023 obtained through Harzing’s Publish or Perish on Google Scholar, this bibliometric analysis reveals trends, citation patterns, and thematic clusters in the study of financial fraud. The findings indicate a growing interest in this area, with key themes identified such as fraud detection and the relevance of local contexts. This research provides a foundational understanding for future studies on financial statement fraud. 
Co-Authors Oktavia, Reni