Literature Mapping of Fixed Assets Revaluation in Manufacturing Companies in Indonesia: Bibliometric Analysis with the Vosviewer Application
Abstract
This research aims to map research topics regarding fixed asset revaluation in manufacturing companies using VOSviewer software as the analysis method. Publish or Perish is also used in this research to collect articles indexed in Google Scholar. Data collected was 535 articles in 2010-2024. Found 199 articles related to fixed asset revaluation. The number of journal publications on fixed asset revaluation has increased from 2010 to 2023, in 2024 research on fixed asset revaluation shows low numbers compared to the previous year. Research in 2022 shows the highest figure, namely 81 publications, while in 2024 there are only 15 publications. Based on articles collected by Publish or Perish, CA Latifa and M Haridhi are the authors with the most citations, namely 57 citations, then the author of the most articles from 2010-2024 based on data collected from Publish or Perish is Firmansyah, A with a total of 13 articles. This research resulted in topic mapping of 3 clusters. As a result of VosViewer mapping, there is new research for the keywords liquidity and company size based on network visualization displays, based on density visualization, liquidity variables and company size are opportunities for research. It is hoped that this research can trigger further research on various aspects of fixed asset revaluation.
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