Pemetaan perkembangan penelitian transaksi pihak berelasi (Related Party Transactions)
Analisis Bibliometrik menggunakan VOSviewer
Keywords:
Related party transaction, earnings management, corporate governance, bibliometric analysis, VOSviewerAbstract
Related party transactions (RPTs) are one of the most extensively studied phenomena in the fields of accounting and corporate governance; however, the complexity and scope of this field of study mean that systematic mapping of its intellectual structure remains limited. This study aims to map the RPT research landscape for the 2020–2025 period while identifying the position of the earnings management cluster among other RPT themes. This study employs a mixed-methods approach: quantitative bibliometric analysis using Publish or Perish, Mendeley Desktop, and VOSviewer, as well as a qualitative literature review. Of the 866 initial records (830 from Google Scholar, 36 from Scopus), 489 articles were selected for further analysis. Network visualization results identified five thematic clusters, with related-party transactions and earnings management as the two largest nodes most frequently studied together. Overlay visualizations reveal a shift in research focus from earnings management and audit quality (2022) to corporate governance and disclosure (relatively stable from 2020 to 2025), and finally to tax issues and firm characteristics such as firm size and leverage (the most recent period). These findings confirm that earnings management is a mature core cluster in RPT research, while also opening opportunities for further research on tax issues and firm characteristics that have not yet been studied in depth.
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