Mapping Riset Auditing dengan Analisis Bibliometric

Abstract

Studying accounting or auditing issues from various previous
studies will be able to open new opportunities to find more varied
research and to get updates from a study, it is necessary to analyze
previous research by mapping related research in the field of
auditing. This study aims to conduct research related to the field of
auditing published in various international journals from 2016-2021.
This study uses a bibliometric analysis method which consists of
defining search keywords, namely 'auditing', (2.) initial search
results, (3.) narrowing of search results, (4.) preparation of initial
data statistics, and (5.) data analysis. The findings of the study were
488 articles from 17 publishers, the most published articles related
to auditing were published by the publishing agency 'Springer'. The
most published articles occurred in 2020 as many as 95 articles.
While the most cited article citations in 2019 were 824 with 85
articles and the most citations per author occurred in 2017 as many
as 1102 with 78 articles. Based on the results of the research that has
been done, it can be concluded that research on auditing has
increased every year and has become a big concern, this can be seen
from the results of the publications that are most widely published
in the journals of Springer and Elsevier.