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Aditya Halim Perdana Kusuma Putra
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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 10 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2021): February - June" : 10 Documents clear
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 Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
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 | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
Auditing in the Digital Era: Challenges and Opportunities for Auditor Rahman, Fadhil; Putri, Gina; Wulandari, Dina; Pratama, Dedi; Permadi, Eka
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 | DOI: 10.52970/grar.v1i2.367

Abstract

This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the GDPR and CCPA, addressing evolving cybersecurity threats, mitigating skills shortages in critical areas like data analytics and cybersecurity, and complying with dynamic regulatory frameworks like ISAs, GAAS, and SOX. However, amidst these challenges, auditors also have opportunities to enhance audit quality through advanced technologies like data analytics and AI, expand their scope of assurance services, and improve client collaboration using digital communication tools. The study underscores the importance of proactive measures to address skills shortages, foster collaboration between auditors and stakeholders, and adapt audit methodologies to the digital landscape. Overall, the research provides insights into the complex interplay between auditors, digital technologies, and regulatory environments, offering implications for audit practice, education, and research.
Professional Ethics of Auditors and Its Impact on Audit Quality Surya, Farhan; Pramudita, Adela; Wijaya, Dini; Permadi, Dodo; Putra, Eka
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 | DOI: 10.52970/grar.v1i2.368

Abstract

This study investigates the professional ethics of auditors and its impact on audit quality. A qualitative literature review methodology was employed to synthesize findings from existing studies. The analysis revealed a nuanced relationship between auditors' ethical conduct and audit quality, with some studies indicating a positive association, while others presenting conflicting or inconclusive results. Factors such as organizational culture, ethical training, regulatory mechanisms, and client characteristics were identified as influential determinants of auditors' ethical behavior and audit quality outcomes. Theoretical implications suggest the need for further development to comprehensively understand the determinants and consequences of auditor ethics. Managerial implications highlight the importance of fostering a positive ethical culture, investing in ethical training programs, strengthening regulatory oversight, and prioritizing clients with strong ethical commitments. This study contributes to the ongoing discourse on enhancing the effectiveness of auditing practices and regulatory mechanisms in safeguarding investor interests and maintaining confidence in financial markets.
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 | 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 | 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 Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
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 | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
Auditing in the Digital Era: Challenges and Opportunities for Auditor Rahman, Fadhil; Putri, Gina; Wulandari, Dina; Pratama, Dedi; Permadi, Eka
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 | DOI: 10.52970/grar.v1i2.367

Abstract

This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the GDPR and CCPA, addressing evolving cybersecurity threats, mitigating skills shortages in critical areas like data analytics and cybersecurity, and complying with dynamic regulatory frameworks like ISAs, GAAS, and SOX. However, amidst these challenges, auditors also have opportunities to enhance audit quality through advanced technologies like data analytics and AI, expand their scope of assurance services, and improve client collaboration using digital communication tools. The study underscores the importance of proactive measures to address skills shortages, foster collaboration between auditors and stakeholders, and adapt audit methodologies to the digital landscape. Overall, the research provides insights into the complex interplay between auditors, digital technologies, and regulatory environments, offering implications for audit practice, education, and research.
Professional Ethics of Auditors and Its Impact on Audit Quality Surya, Farhan; Pramudita, Adela; Wijaya, Dini; Permadi, Dodo; Putra, Eka
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 | DOI: 10.52970/grar.v1i2.368

Abstract

This study investigates the professional ethics of auditors and its impact on audit quality. A qualitative literature review methodology was employed to synthesize findings from existing studies. The analysis revealed a nuanced relationship between auditors' ethical conduct and audit quality, with some studies indicating a positive association, while others presenting conflicting or inconclusive results. Factors such as organizational culture, ethical training, regulatory mechanisms, and client characteristics were identified as influential determinants of auditors' ethical behavior and audit quality outcomes. Theoretical implications suggest the need for further development to comprehensively understand the determinants and consequences of auditor ethics. Managerial implications highlight the importance of fostering a positive ethical culture, investing in ethical training programs, strengthening regulatory oversight, and prioritizing clients with strong ethical commitments. This study contributes to the ongoing discourse on enhancing the effectiveness of auditing practices and regulatory mechanisms in safeguarding investor interests and maintaining confidence in financial markets.

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