Analisis Bibliographic Coupling terkait Perilaku Audit Menggunakan Vosviewer

Authors

  • Sudharmawan Universitas Sangga Buana
  • Fitriana Universitas Sangga Buana
  • Rachmat Agus Santoso Sekolah Tinggi Ekonomi STAN IM

DOI:

https://doi.org/10.47080/y2hves23

Keywords:

Audit behavior, Bibliographic Coupling, VOSviewer

Abstract

This study aims to explore trends and patterns in research of audit behavior research through a bibliographic coupling approach using VOSviewer software. Bibliographic couplings are used to measure similarities, such as shared citations. It happened when two works referenced the third work in their bibliography.This study also aims to find out the core journals in international publications, find out how many clusters of publication development and also want to find out how widely the spread of publications on this topic is around the world. This method enables the mapping of relationships between documents based on shared references, thereby identifying thematic clusters and conceptual connections within the literature. Bibliographic data were collected from reputable academic databases and analyzed to reveal the structure and dynamics of research development in the field of audit behavior. The visualization results show the formation of several dominant clusters representing thematic focuses such as auditor ethical pressure, independence, decision-making, and the influence of organizational culture on audit behavior. Key works such as Reynolds (2000), Chan (2012), and Coram (2004) emerge as foundational contributions that underpin subsequent studies. These findings offer valuable insights into the direction of research development and assist scholars in identifying gaps and potential collaborations within the domain of audit behavior.

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Published

2025-08-15

How to Cite

Analisis Bibliographic Coupling terkait Perilaku Audit Menggunakan Vosviewer. (2025). Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 8(2), 113-129. https://doi.org/10.47080/y2hves23