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Golden Ratio of Auditing Research
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27766373     DOI : https://doi.org/10.52970/grar
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Auditing Research (GRAR) aims to advance knowledge in auditing by publishing critiques, thought leadership papers, and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioral, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication that fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social, and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues With its outstanding editorial board, Golden Ratio of Auditing Research (GRAR) global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 68 Documents
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Work Experience, Obedience Pressure and Task Complexity on Audit Judgment Aida, Nur
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2679.993 KB) | DOI: 10.52970/grar.v1i2.51

Abstract

This study aims to examine and analyze the effect of variables work experience, obedience pressure and task complexity on audit judgment. This study involved 43 auditors and data collection using a survey method. Furthermore, the data were analyzed using descriptive statistical tests, e.g., validity and reliability tests, normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing (multiple linear regression equation test, determination coefficient test, f-test and statistical t-test). Based on the research results, it is concluded that work experience has a positive and significant effect on audit judgment. The more experienced an auditor is, the greater the auditor's ability to solve any existing problems and can assist the auditor in predicting and detecting problems professionally so that the resulting audit judgment is better. Second, the pressure of obedience has a negative and significant effect on audit judgment. The more professionally an auditor conducts an audit, the better the resulting audit quality. Third, task complexity has a negative and significant effect on audit judgment. The auditor carries out the more complex the assignment, the more difficult it is to complete the tasks that must be completed, and it will reduce its performance, and the audit judgment issued will be worse.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.488 KB) | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
The Impact of Time Pressure, Audit Fees and Auditor Motivation on Audit Quality. Ishak, Parmin; Shalehah, Nur Lazimatul Hilma
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to empirically investigate the effect of time constraints, audit fees, and auditor motivation on audit quality, either alone or concurrently. The census sampling approach was used to select a sample of 50 independent auditors who work at the Representative Office of the Financial and Development Supervisory Agency (BPKP) in South Sulawesi Province. The data collection instrument was a questionnaire submitted directly to the auditor by the researcher. Multiple regression analysis with the SPSS program was employed as the analytical method in this investigation. Primary and secondary data sources are used in the research. Primary data were gathered through a questionnaire administered by the researcher to the respondents. Secondary data was gleaned from documents pertinent to the subject of the study. This technique was used since there are multiple independent variables. According to the findings of this study, time constraints and auditor motivation have a favorable and significant effect on audit quality. In comparison, audit fees have a significant detrimental impact on audit quality. The findings of this study serve as a guide and motivator for BPKP Auditors as they conduct audits of all government agencies, ensuring that the final reports are of the highest quality. Additionally, researchers can use the findings of this study to contribute insight and serve as a source of reference and information for future research.
Size Board of Commissioners, Independent Commissioners and Audit Committee on Audit Report Lag Anwar, Rapika; Suleman, Nurjana; Thalib, Maryati Kadir
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines whether the size of the board of commissioners, independent commissioners, and audit committees affects audit report lag in manufacturing companies listed on the IDX. The sampling process uses the purposive sampling method; this method is used so that the samples taken are under the criteria—sources of data in the study obtained from companies in the form of secondary data. And the data processing method used is multiple regression analysis, with the help of SPSS for Windows software. The results of this study indicate that partially the variable size of the board of commissioners has a positive and significant effect on audit report lag. In contrast, the variables of independent commissioners and audit committees have a negative and significant impact on audit report lag. The results of this study can also be used as input and a reference for companies in observing the implementation of the preparation of quality company financial reports to reduce audit report lag.
Audit Perspective on The Principles of Village Financial Management Kartim, K.; Mariani, Siti; Pertiwi, Dian; Aldrin Akbar, Mohammad; Ibrahim, Muhdi B. Hi.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.247

Abstract

Study done with aim for know: (1) Application principal management finance village in stages cycle management finance village; (2) How to upgrade transparency and accountability management finance village (3) Top audit perspective principal management finance village in the District Awangpone Bone County. Implementation study in the process using primary data, namely the data obtained live from Government Bone District on Service Empowerment Public and Village; Government Subdistrict Awangpone, Government The village in question, Chief and member Body deliberative Village, community the village concerned, Office of the Community Development Empowerment Program Village (P3MD) Bone Regency, and Public the village concerned. While the secondary data, namely the data/information obtained through reference or literatures as well as related documents with tree discussion research. Obtained data then analyzed with technique analysis frame. Results research that has done by writer show that: (1) Application principle management finance village in stages cycle management finance village still need level; (2) How to upgrade transparency and accountability management finance village is Upgrade participation active Public village in stages cycle management finance village; and (3) Necessary will together from various related parties (community, BPD, Head village, and Local Government) for involve Public in a manner active in stages cycle management finance village.
The Effect of Clarity of Budget Targets, Accounting Control and Reporting System on The Performance Accountability Elpisah, E.; Suarlin, S.
Golden Ratio of Auditing Research Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i2.249

Abstract

This research aims to (1) understand the impact of a clear target budget on the accountability performance of the agency government in district Sinjai and (2) understand the impact of control accounting on the accountability performance of the agency government in district Sinjai. (3) understand the influence system reporting to the accountability performance agency government in the Sinjai district. This was studied using primary data from questionnaires distributed to 86 employees from the 43 SKPD. This study uses method analysis, multiple linear regression, and data analysis using the SPSS 21 program. The findings indicate that: (1) a clear target budget significantly influences the level of accountability performance of agency government. (2) Control accounting has had a positive impact; however, there must be indicators of the level of accountability performance of agency government. (3) Budget influences on system reporting significantly impact the agency government's level of accountability performance. This means that the more precise the target budget, control accounting, and system reporting budget are, the better the accountability performance of the agency government in the District of Sinjai will be.
Auditors' Perception on Ethical Responsibility in Auditing: A Qualitative Study Wijaya, Ari; Suryani, Bella; Pratama, Cindy; Permadi, Dito; Putri, Eka
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.360

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.
The Impact of Information Technology on the Audit Process: Auditors' Perspectives Santoso, Bima
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.362

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in the auditing profession, aiming to elucidate the complexities of ethical decision-making. Through semi-structured interviews, seasoned auditors provided insights into their experiences, attitudes, and challenges related to ethical conduct. The research employed a phenomenological approach to understand the essence of auditors' lived experiences concerning ethical responsibility. Data collection involved semi-structured interviews with practicing auditors, allowing for in-depth exploration of their perspectives. A purposive sampling strategy was adopted to select participants with relevant knowledge and experience in IT-enabled auditing practices. Thematic analysis was utilized to analyze interview transcripts and identify key themes and patterns. The findings revealed that auditors perceive ethical responsibility as fundamental to their professional identity, emphasizing the importance of upholding ethical standards, maintaining independence, and exercising professional judgment. Challenges in ethical decision-making included pressure from clients, financial incentives, time constraints, and conflicting demands from stakeholders. Organizational culture emerged as a critical factor influencing auditors' ethical behavior, highlighting the importance of ethical leadership, firm policies, and peer behavior. The study underscores the need for comprehensive ethical training, organizational support, and regulatory oversight to promote ethical conduct among auditors and uphold the credibility of the auditing profession.
Organizational Culture and Its Influence on Auditing Practices: A Case Study in Audit Firms Rahman, Cahya
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.363

Abstract

This research investigates the influence of organizational culture on auditing practices within audit firms. The study aims to explore how various dimensions of organizational culture, including leadership style, communication patterns, ethical climate, teamwork, and risk orientation, shape auditing processes. The research adopts a qualitative approach, utilizing literature review, interviews with audit professionals, and data analysis to derive key insights. Findings reveal that leadership style significantly impacts the ethical climate within audit firms, with transformational leadership fostering a positive ethical climate conducive to high-quality auditing practices. Effective communication channels enhance collaboration and teamwork among audit teams, leading to improved audit outcomes. Moreover, a prudent risk management culture prioritizes audit quality and professionalism, while a risk-seeking or risk-averse culture may compromise audit effectiveness. The study contributes to the existing literature by offering nuanced insights into how specific cultural attributes within audit firms influence auditing practices. The findings underscore the importance of cultivating a positive organizational culture to enhance audit quality and professionalism.
Audit Quality and Its Influence on Stakeholder Trust: A Qualitative Analysis Surya, Dika; Pratiwi, Eka; Wijaya, Galang; Permadi, Hani; Suryani, Ina
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.364

Abstract

This qualitative study aims to explore the intricate relationship between audit quality and stakeholder trust in financial reporting. Through in-depth interviews with auditors, investors, regulators, and corporate executives, insights were gathered regarding perceptions, experiences, and expectations concerning audit quality and its influence on stakeholder trust. Thematic analysis revealed key dimensions of audit quality, including auditor independence, competence, objectivity, adherence to professional standards, and perceptions of audit effectiveness. Stakeholders emphasized the importance of transparent disclosure practices, accountability in corporate governance, credibility of auditors and financial statements, and regulatory oversight in fostering trust in financial reporting. The findings underscored the pivotal role of regulatory bodies, such as the PCAOB and SEC, in promoting audit quality, deterring fraudulent behavior, ensuring auditor accountability, and maintaining market confidence. Overall, the study contributes to a deeper understanding of the mechanisms shaping stakeholders' perceptions of audit quality and trust in financial reporting, with implications for market efficiency, investor protection, and corporate governance.

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