Deteksi Kecurangan Pada Laporan Keuangan: Analisis Bibliometrik
DOI:
https://doi.org/10.64465/jeeb.v2i1.105Keywords:
Bibliometrik, Keuangan, Kecurangan, Korupsi, Laporan KeuanganAbstract
Kecurangan laporan keuangan tetap menjadi perhatian utama bagi organisasi, auditor, regulator, dan investor karena dampaknya terhadap keuangan, hukum, dan reputasi. Meskipun telah banyak penelitian tentang penentu kecurangan dan metode deteksi, penelitian yang secara sistematis mengkaji struktur intelektual dan tren di bidang ini masih terbatas. Studi ini mengatasi kesenjangan tersebut melalui analisis bibliometrik untuk mengidentifikasi pola perkembangan, tema utama, sumber yang berpengaruh, dan arah penelitian yang muncul dalam literatur kecurangan laporan keuangan dan deteksi kecurangan. Analisis ini didasarkan pada 30 artikel yang diindeks Scopus dan menggunakan Bibliometrix dan Biblioshiny untuk analisis kinerja dan pemetaan sains. Analisis ini mengevaluasi sumber publikasi, dokumen yang banyak dikutip, kemunculan kata kunci, struktur tematik, dan tren penelitian. Hasilnya menunjukkan bidang multidisiplin yang melibatkan akuntansi, keuangan, kriminologi, ilmu komputer, dan sistem informasi. Journal of Economic Criminology dan Procedia Computer Science adalah sumber yang paling produktif, sementara studi yang berpengaruh menekankan pembelajaran mesin dan teknik komputasi. Analisis kata kunci dan tematik mengungkapkan tema dominan tentang kecurangan keuangan, deteksi kecurangan, dan pembelajaran mesin. Analisis kemunculan bersama menunjukkan peningkatan integrasi kecerdasan buatan, pembelajaran mendalam, blockchain, dan analitik big data, yang mengindikasikan pergeseran menuju penelitian deteksi penipuan berbasis teknologi.
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