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All Journal Buletin Udayana Mengabdi The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal on Education YUME : Journal of Management JEMMA | Journal of Economic, Management and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Yumary: Jurnal Pengabdian kepada Masyarakat Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Advances in Taxation Research J-CEKI
Andika Pramukti
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia, Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Golden Ratio of Auditing Research

 1 
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.
Internal Audit versus External Audit: A Qualitative Perspective Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.392

Abstract

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.
Co-Authors A. Faisal Bahari Abd. Rahman Mus Adiningrat, Andi Arifwangsa Aditya Halim Perdana Kusuma Putra Putra Amiruddin Andi Amran Asriadi Andi Fadli Hasan Andika Prawira Buana Asryady Bakri Bakri, Arsi Ady Baso Amang Dilasari, Andi Tenri Donianto Tandi Patiku Hamid, Usman Hamzah Ahmad Hukma Ratu Purnama Hukma Ratu Purnama Humayra Mahardika Catur Putriwana Malik Mapparenta Mardiana Umar Muhammad Ashoer Muhammad Faisal AR Pelu Muhammad Su’un Munawir Nasir Muslim Muslim Nurhudayah Munir Nurina Saffanah Pelu, Muh Faisal AR Pelu, Muhammad Faisal AR Rivera, Kevin M. Rosmawati . Rosmawati Rosmawati Roy Sandi Sabrina, Dewi Saputra, Zulman Siti Reziyah Kamelia Pertiwi Sitti Mukarramah Su'un, Muhammad Subhan Subhan Suci Rianti Putri Ridwan Syamsu Alam Syamsuri Rahim Ummu Kalsum Utami, Anggi Yuliani Zainuddin Rahman