Tinjauan Bibliometrik Corporate Social Responsibility dan Earnings Management

Novy Fajriati; Maya Safira Dewi; Fanji Farman

doi:10.31004/riggs.v4i2.1516

Authors

Novy Fajriati TELKOM UNIVERSITY
Maya Safira Dewi TELKOM UNIVERSITY
Fanji Farman TELKOM UNIVERSITY

DOI:

https://doi.org/10.31004/riggs.v4i2.1516

Keywords:

Corporate Social Responsibility, earnings management, bibliometric review, scopus

Abstract

Tinjauan ini bertujuan untuk mengkaji perkembangan penelitian mengenai pengaruh Corporate Social Responsibility (CSR) terhadap manajemen laba, dengan menggunakan pendekatan jaringan sosial melalui analisis bibliometrik. Tinjauan sistematis bibliometrik dilakukan terhadap 276 artikel yang diperoleh melalui basis data Scopus. Data dianalisis menurut berbagai parameter termasuk tahun publikasi, jurnal, penulis, institusi, negara, afiliasi, bidang subjek, dan analisis istilah. Hasil penelitian menunjukkan meningkatnya minat peneliti dalam mengkaji dampak CSR. Terdapat penulis lebih dari 50 negara di dunia, dengan Tiongkok yang mendominasi jumlah artikel. Pola kata kunci menunjukkan beberapa area potensial yang menarik untuk diteliti lebih lanjut. Temuan penelitian ini memberikan wawasan mengenai analisis pengaruh CSR terhadap manajemen laba. Temuan penting lainnya mencakup sejumlah gap dalam literatur, seperti board diversity, tax avoidance, family firms dan family ownership menjadi bidang penelitian di masa depan untuk mengembangkan analisis pengaruh CSR terhadap manajemen laba.

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