Kajian Literatur Review: Riset Akuntansi Keperilakuan

Devinda Ramdani · Ameliya Ameliya · Siti Rodiah

11 citations0/0 files storedInisiatif Jurnal Ekonomi Akuntansi dan Manajemen

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Financial Literacy and Behavior Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

This study examines the evolution of behavioral accounting research over a 17 year period (2007–2023). The main focus of research includes theme classification, research methods, research topics, and number of articles. The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results show that the articles were evaluated and taken from journals that have a Sinta index or accreditation of Sinta 2. This can be summarized as follows: (1) Theme Mapping: the topic of Moral Resoning has 9 articles, the topic of Theory of Planned Behavior has 6 articles, the topic of Locus of Control there are 6 articles, the Fraud topic has 6 articles, the Machiavellian topic has 4 articles, the Love of Money topic has 2 articles, (2) Research Method Mapping: the Survey/quiz topic is the most common method with 3 articles, the Theoretical/non-empirical topic is 3 articles that use this method. (3) Research Subject Mapping: Accountant or auditor topic 10 articles, Academic or student topic 9 articles, Unknown subject topic 9 articles, Employee or stakeholder topic 4 articles, There are no articles related to bankers and taxpayers/investors out of 30 reviewed articles. (4) Mapping the Number of Articles: Theory of Planned Behavior (TPB) topic with 72, Locus of Control (LoC) topic with 91, Fraud topic with 70, Machiavellian Nature topic with 13, Love of Money topic with 66 , the topic of Moral Resoning with a total of 92. These findings provide an in-depth picture of the focus, methods, and research subjects in the behavioral accounting domain during the period studied. This information can serve as a basis for identifying trends and future research directions in this area.

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2021Pentingnya Penerapan Literature Review pada Penelitian Ilmiah 2017PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI 2020Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan 2016Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan 2020Professional Commitment and Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity 2017Dilema Etika pada Akuntan – Sebuah Studi Persepsi Mahasiswa Akuntansi 2019ANALISIS HUBUNGAN KECERDASAN EMOSIONAL DAN LOVE OF MONEY TERHADAP PERILAKU ETIS MAHASISWA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PENDIDIKAN GANESHA)2018Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations

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