Memetakan Transformasi Audit Digital (2015-2024): Analisis Bibliometrik VOSviewer pada Tren Global dan Fokus Tematik
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Abstract
Penelitian ini bertujuan memetakan lanskap penelitian global mengenai audit digital dari tahun 2015 hingga 2024 melalui analisis bibliometrik. Dengan menggunakan data dari basis data Scopus dan perangkat lunak VOSviewer, penelitian ini secara sistematis menganalisis publikasi relevan. Dari 553 publikasi awal yang teridentifikasi melalui kriteria pencarian, sebanyak 45 publikasi terpilih dan dianalisis secara mendalam untuk mengkaji tren publikasi, kontributor utama, penelitian berpengaruh, serta struktur tematik berdasarkan ko-okurensi kata kunci. Hasil analisis menunjukkan adanya peningkatan signifikan jumlah publikasi, terutama sejak tahun 2019, dengan fokus riset yang semakin intensif pada teknologi seperti Big Data, AI/Machine Learning, dan Blockchain. Analisis VOSviewer berhasil mengidentifikasi kluster-kluster tematik utama yang berkaitan dengan teknologi data, sistem informasi dan AI/ML untuk peningkatan kualitas, serta aspek proses, keamanan, dan kepatuhan audit dalam lingkungan digital. Lebih lanjut, terungkap adanya evolusi fokus riset dari isu-isu dasar dan fundamental di awal periode menuju eksplorasi teknologi disruptif yang lebih canggih dan implikasi strategisnya di tahun-tahun terkini. Secara keseluruhan, temuan ini menyajikan gambaran komprehensif mengenai dinamika perkembangan riset audit digital, mengidentifikasi area fokus utama, dan menyoroti potensi arah penelitian di masa depan
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