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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 4 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022): February - June" : 4 Documents clear
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.
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.

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