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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. 2 No. 1 (2022): July - January" : 10 Documents clear
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.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Sari, Dian Kartika
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 | DOI: 10.52970/grar.v2i1.369

Abstract

This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Anwar, Fadhilah Rahma
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 | DOI: 10.52970/grar.v2i1.370

Abstract

The qualitative investigation into auditing strategies within multinational companies aims to explore and understand the effectiveness of various approaches in addressing fraud risks. Employing purposive sampling, key stakeholders including senior executives, auditors, and regulatory authorities were interviewed. Additionally, document analysis was conducted on relevant organizational documents. Thematic analysis was employed to derive patterns and insights from the data. Findings reveal that internal auditing plays a foundational role in assessing internal controls and identifying vulnerabilities, while external audits enhance transparency despite concerns about auditor independence. Forensic auditing emerges as crucial in uncovering fraudulent activities, and the integration of data analytics shows promise in enhancing fraud detection capabilities. Contextual factors such as geographic dispersion and cultural diversity present challenges, while stakeholder perceptions underscore the strategic importance of effective fraud risk management. Recommendations include prioritizing proactive measures, fostering collaboration, and strengthening corporate governance mechanisms to mitigate fraud risks effectively. This research contributes insights into enhancing fraud risk management practices within multinational corporations.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Syahputra, Rafli Muhammad
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 | DOI: 10.52970/grar.v2i1.371

Abstract

This research aims to investigate the role of blockchain technology in auditing processes, focusing on its implications, challenges, and opportunities. The study employs a qualitative approach, synthesizing existing literature, theoretical frameworks, empirical findings, and practical applications to gain comprehensive insights. Institutional theory and the Technology-Organization-Environment (TOE) framework provide theoretical foundations for understanding blockchain adoption dynamics. Empirical research highlights the effectiveness of blockchain-enabled auditing tools in enhancing transparency, reliability, and efficiency, albeit with challenges related to regulatory compliance, data privacy, and technological interoperability. Practical applications showcase blockchain's potential to revolutionize audit methodologies, automate procedures, and improve data integrity. Key findings indicate that blockchain adoption in auditing is influenced by institutional pressures, technological characteristics, organizational factors, and environmental dynamics. While blockchain offers opportunities for enhanced audit quality and assurance services, strategic implementation and collaboration are essential to address barriers and optimize benefits. This research contributes to the scholarly discourse on blockchain technology in auditing, informing future research directions and industry practices.
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.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Sari, Dian Kartika
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 | DOI: 10.52970/grar.v2i1.369

Abstract

This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Anwar, Fadhilah Rahma
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 | DOI: 10.52970/grar.v2i1.370

Abstract

The qualitative investigation into auditing strategies within multinational companies aims to explore and understand the effectiveness of various approaches in addressing fraud risks. Employing purposive sampling, key stakeholders including senior executives, auditors, and regulatory authorities were interviewed. Additionally, document analysis was conducted on relevant organizational documents. Thematic analysis was employed to derive patterns and insights from the data. Findings reveal that internal auditing plays a foundational role in assessing internal controls and identifying vulnerabilities, while external audits enhance transparency despite concerns about auditor independence. Forensic auditing emerges as crucial in uncovering fraudulent activities, and the integration of data analytics shows promise in enhancing fraud detection capabilities. Contextual factors such as geographic dispersion and cultural diversity present challenges, while stakeholder perceptions underscore the strategic importance of effective fraud risk management. Recommendations include prioritizing proactive measures, fostering collaboration, and strengthening corporate governance mechanisms to mitigate fraud risks effectively. This research contributes insights into enhancing fraud risk management practices within multinational corporations.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Syahputra, Rafli Muhammad
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 | DOI: 10.52970/grar.v2i1.371

Abstract

This research aims to investigate the role of blockchain technology in auditing processes, focusing on its implications, challenges, and opportunities. The study employs a qualitative approach, synthesizing existing literature, theoretical frameworks, empirical findings, and practical applications to gain comprehensive insights. Institutional theory and the Technology-Organization-Environment (TOE) framework provide theoretical foundations for understanding blockchain adoption dynamics. Empirical research highlights the effectiveness of blockchain-enabled auditing tools in enhancing transparency, reliability, and efficiency, albeit with challenges related to regulatory compliance, data privacy, and technological interoperability. Practical applications showcase blockchain's potential to revolutionize audit methodologies, automate procedures, and improve data integrity. Key findings indicate that blockchain adoption in auditing is influenced by institutional pressures, technological characteristics, organizational factors, and environmental dynamics. While blockchain offers opportunities for enhanced audit quality and assurance services, strategic implementation and collaboration are essential to address barriers and optimize benefits. This research contributes to the scholarly discourse on blockchain technology in auditing, informing future research directions and industry practices.

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