TREN PENELITIAN KINERJA BUMN, STUDI BIBLIOMETRIK
DOI:
https://doi.org/10.30738/ja.v12i2.4350Keywords:
Peran Akuntansi, Bibliometrik, Kinerja, Penelitian, BUMNAbstract
This study offers empirical evidence of the SOE performance research publishing trend and variables associated with the role of accounting, before and during the COVID-19 pandemic, so that it can be used as a direction for further research and publication. A total of 996 articles were collected by searching for the keywords company performance, SOE, and accounting role, for the 2012-2021 period from the Google Scholar page, then analyzed using the VOS viewer application. Research publications on the topic of SOE performance over the last decade consisted of the period before and during the COVID-19 pandemic, has shown a significant come down in number. The findings indicate that the volume of publication on the subject of SOE performance has increased related to the role of accounting is uneven in several journals or publishers, but only a several journals dominate publications related to this topic. In addition, the research results show the development of variables related to the performance of SOEs and accounting role such as ‘corporate governance’, ‘state ownership’, ‘disclosure’, ‘board’, capital structure’, and ‘assets’ variables. The results of the VOS viewer analysis cannot read the connection with micro values, especially the development of publications in 2021.
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References
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Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of accounting and economics, 56(2-3), 1-33.
Donthu, N., & Gustafsson, A. (2020). Effects of COVID-19 on business and research. Journal of Business Research, 117, 284–289. https://doi.org/10.1016/j.jbusres.2020.06.008
Du, M., Kwabi, F., & Yang, T. (2021). State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions. International Journal of Accounting & Information Management, 29(3), 472-491.
Du, X. (2015). How the market values greenwashing? Evidence from China. Journal of Business Ethics, 128(3), 547-574.
Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105(3), 1809–1831. https://doi.org/10.1007/s11192-015-1645-z
Erkens, D. H., Hung, M., & Matos, P. (2012). Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide. Journal of corporate finance, 18(2), 389-411.
Fraser, S., Bhaumik, S. K., & Wright, M. (2015). What do we know about entrepreneurial finance and its relationship with growth?. International small business journal, 33(1), 70-88.
Gaspar, R. M., Henriques, P. L., & Corrente, A. R. (2020). Trust in Financial Markets: the role of the human element. Revista Brasileira de Gestão de Negócios, 22, 647-668.
Grossi, G., Papenfuß, U., & Tremblay, M.-S. (2015). Corporate governance and accountability of state-owned enterprises. International Journal of Public Sector Management, 28(4/5), 274–285.
Grossi, G., Meijer, A., & Sargiacomo, M. (2020). A public management perspective on smart cities: ‘Urban auditing’ for management, governance and accountability. Public Management Review, 22(5), 633–647. https://doi.org/10.1080/14719037.2020.1733056
Hagerty, S. L., & Williams, L. M. (2020). The impact of COVID-19 on mental health: The interactive roles of brain biotypes and human connection. Brain, Behavior, & Immunity - Health, 5, 100078. https://doi.org/10.1016/j.bbih.2020.100078
Han, Y., & Li, D. (2015). Effects of intellectual capital on innovative performance: The role of knowledge-based dynamic capability. Management decision.
He, J., Mao, X., Rui, O. M., & Zha, X. (2013). Business groups in China. Journal of Corporate Finance, 22, 166-192.
Helfat, C. E., & Peteraf, M. A. (2015). Managerial cognitive capabilities and the microfoundations of dynamic capabilities. Strategic management journal, 36(6), 831-850.
Hong, J., Wang, C., & Kafouros, M. (2015). The role of the state in explaining the internationalization of emerging market enterprises. British Journal of Management, 26(1), 45-62.
Hsieh, C. T., & Song, Z. M. (2015). Grasp the large, let go of the small: The transformation of the state sector in China (No. w21006). National Bureau of Economic Research.
Ioannou, I., & Serafeim, G. (2012). What drives corporate social performance? The role of nation-level institutions. Journal of International Business Studies, 43, 834-864.
Irawanto, D. W. (2015). Employee participation in decision-making: Evidence from a state-owned enterprise in Indonesia. Management-Journal of Contemporary Management Issues, 20(1), 159-172.
Israel, T., Magang, T., & Magang, V. G. (2016). Corporate Governance and Compliance in Botswana: Issues and Challenges. Journal of Research in Business, Economics and Management, 7(1), 1041–1061.
Ivanov, D., & Dolgui, A. (2020). Viability of intertwined supply networks: Extending the supply chain resilience angles towards survivability. A position paper motivated by COVID-19 outbreak. International Journal of Production Research, 58(10), 2904–2915. https://doi.org/10.1080/00207543.2020.1750727
Kattel, R., & Mazzucato, M. (2018). Mission-oriented innovation policy and dynamic capabilities in the public sector. Industrial and Corporate Change, 27(5), 787–801. https://doi.org/10.1093/icc/dty032
Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of business ethics, 114, 207-223.
Kim, B. H. (2018). Is narcissism sustainable in CEO leadership of state-owned enterprises?. Sustainability, 10(7), 2425.
Kitching, J., Hart, M., & Wilson, N. (2015). Burden or benefit? Regulation as a dynamic influence on small business performance. International Small Business Journal, 33(2), 130-147.
Kocenda, E., & Hanousek, J. (2009). State ownership and control in the Czech Republic.
Lamin, A. (2013). Business groups as information resource: An investigation of business group affiliation in the Indian software services industry. Academy of Management Journal, 56(5), 1487-1509.
Lazonick, W., & Mazzucato, M. (2013). The risk-reward nexus in the innovation-inequality relationship: Who takes the risks? Who gets the rewards? Industrial and Corporate Change, 22(4), 1093–1128. https://doi.org/10.1093/icc/dtt019
Leite, H., Hodgkinson, I. R., & Gruber, T. (2020). New development: ‘Healing at a distance’—telemedicine and COVID-19. Public Money & Management, 40(6), 483–485. https://doi.org/10.1080/09540962.2020.1748855
Li, W., Tsang, E. W. K., Luo, D., & Ying, Q. (2016). It’s Not Just a Visit: Receiving Government Officials’ Visits and Firm Performance in China. Management and Organization Review, 12(3), 577–604. https://doi.org/10.1017/mor.2015.45
Lin, K. J., Tan, J., Zhao, L., & Karim, K. (2015). In the name of charity: Political connections and strategic corporate social responsibility in a transition economy. Journal of Corporate Finance, 32(November 2017), 327–346. https://doi.org/10.1016/j.jcorpfin.2014.10.007
Lins, K. V., Servaes, H., & Tamayo, A. (2017). Social capital, trust, and firm performance: The value of corporate social responsibility during the financial crisis. the Journal of Finance, 72(4), 1785-1824.
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