Email this article Manajemen Laba: Analisis Bibliometrik pada Database Scopus
Abstract
Latar Belakang: Manajemen laba atau yang sering disebut earnings management menjadi topik penelitian yang hingga saat ini menarik untuk diteliti. Tidak ada konsensus yang jelas terkait definisi manajemen laba. Beberapa peneliti sebelumnya mencoba untuk mendefinisikan manajemen laba berdasarkan persepsi masing-masing peneliti.
Metode Penelitian: Penelitian ini berfokus pada evolusi dan perubahan isu terkait kata kunci manajemen laba dari tahun 1994-2021. Artikel yang dianalisis adalah artikel yang memasukkan manajemen laba dalam judul, abstrak dan kata kunci dengan bidang khusus manajemen, akuntansi, dan ekonomi. Didapatkan total artikel sebanyak 1.919 artikel yang dijadikan bahan analisis dan dibagi menjadi tiga kelompok berdasarkan dekade. Metode yang digunakan yaitu sintesis guna menghubungkan konteks penelitian manajemen laba melalui analisis bibliometrik menggunakan aplikasi VOS Viewer.
Hasil Penelitian: Penelitian ini menemukan bahwa persepsi dan isu manajemen laba mengalami perubahan dalam setiap periode. Perubahan isu manajemen laba dipengaruhi oleh peristiwa ekonomi dan keuangan global seperti munculnya kasus Enron dan WorldCom. Isu manajemen laba yang mendominasi yaitu terkait corporate governance dan discretionary accrual. Penelitian ini dapat digunakan sebagai landasan teoretis untuk meneliti isu yang berhubungan dengan manajemen laba.
Keaslian/Kebaruan Penelitian: Penelitian ini penting untuk dilakukan karena belum terdapat literatur tentang analisis kata kunci manajemen laba dan perkembangannya menggunakan analisis bibliometrik berdasarkan basis data Scopus. Pemilihan basis data Scopus karena Scopus merupakan salah satu basis data literatur ilmiah terbesar di dunia yang dimiliki oleh Elsevier. Penelitian ini berkontribusi terhadap perkembangan literatur manajemen laba dengan analisis bibliometrik berdasarkan basis data Scopus.
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DOI: https://doi.org/10.18196/rabin.v7i1.17781
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