Published: 2025-08-01
Analisis Bibliometrik Tren Penelitian Audit Delay Menggunakan Vosviewer
DOI: 10.35870/jemsi.v11i4.4382
Abstract
This study aims to examine trends in audit delay, analyze key journals in international publications, and identify the number of clusters that exist. The data collection method is based on metadata sourced from Scopus with the keyword "audit delay" from 1989 to 2024. The analysis was carried out using bibliometrics using VOSviewer version 1.6.20. The results of the study show that the overall growth of audit delay publications has increased. The largest number of publications occurred in 2018, published by the Managerial Auditing Journal consisting of 13 publications in 24 clusters. This study captures the topic of Audit Quality, and Key Audit Issues are still rarely studied so that it becomes an interesting opportunity for new or novel research.
Keywords
Audit Delay; Bibliometrik; Scopus; Audit Quality; Key Audit Matters
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: 2025-08-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4382
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Rike Rankine, Universitas Sangga Buana
Magister Akuntansi, Universitas Sangga Buana, Bandung, Jawa Barat.
Rachmat Agus Santoso, Sekolah Tinggi Ilmu Ekonomi STAN IM
Sekolah Tinggi Ilmu Ekonomi STAN IM, Bandung, Jawa Barat.
Fitriana, Universitas Sangga Buana
Magister Akuntansi, Universitas Sangga Buana, Bandung, Jawa Barat.
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