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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 6 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2025): February - June" : 6 Documents clear
Big Four or Big Fees? Latest Evidence of the Auditing Costs in the United States Gazilas, Emmanouil Taxiarchis; Belesis, Nicholas D.; Kampouris, Christos G.
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1123

Abstract

With an emphasis on the influence of Big Four auditors in the US between 2000 and 2024, this paper explores the factors that influence audit fees and associated non-audit fees. We examine trends in audit, tax-related, and miscellaneous fees using a dataset that includes 1,187 auditors and 13,822 distinct entities across 1,315 sectors. In order to determine if the Big Four auditors—Deloitte, PwC, EY, and KPMG—command a higher cost for their services, we examine how firm-specific factors like revenue, assets, book value, and earnings affect fee structures. This study looks at both linear and non-linear associations using advanced econometric methods, such as multiple regression analysis and non-parametric Wilcoxon rank-sum tests. It additionally incorporates interaction variables to account for differences between Big Four and non-Big Four auditors. The findings reveal that companies audited by Big Four auditors pay significantly more, which is symptomatic of their perceived market dominance and audit quality. While non-audit fees demonstrate clear trends impacted by auditor type, larger businesses with higher revenues and assets are also linked to higher rates.
Corporate Governance, Carbon Emission Disclosure, and Firm Value: A Study of Mining Companies Yolifiandri, Y.; Kamil, Islamiah; Anjarwati, Sri; Perkasa, Didin Hikmah; Parashakti, Ryani Dhyan
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1274

Abstract

This study examines the influence of corporate governance mechanisms and carbon emission disclosure on firm value, specifically in mining companies listed on the Indonesia Stock Exchange. The research focuses on three corporate governance variables: audit committee, independent commissioners, and institutional ownership. It also evaluates the level of carbon emission disclosure based on GRI 305 indicators. Using a purposive sampling, data were collected from 72 observations between 2019 and 2021. Multiple linear regression analysis was employed to assess the relationships between independent variables and firm value, measured using Tobin's Q. The results reveal that the audit committee has a significant positive effect on firm value, indicating that stronger oversight enhances investor confidence. However, independent commissioners, institutional ownership, and carbon emission disclosure were found to have no significant impact on firm value. These findings suggest that while governance practices like active audit committees play a critical role in supporting firm valuation, the market may not fully appreciate other governance elements and environmental disclosures. The study highlights the need for broader stakeholder awareness and regulatory reinforcement regarding the value relevance of environmental transparency and governance practices in high-impact industries like mining.
The Influence of Opinion Shopping, Audit Quality, and Financial Condition on Going Concern Audit Opinions : A Study on Construction and Infrastructure Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023 Wahyoeni, Sri Irviati; Putri, Mellyana; Biandani, Tryas Chas
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1307

Abstract

This study aims to determine the effect of opinion shopping, audit quality, and financial condition proxied by the debt-to-equity ratio on going concern audit opinions. The dependent variable used is in the form of a dummy. This research uses quantitative research methods. The sample in this study was selected using a purposive sampling technique, which obtained 37 construction and infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023, with a total sample of 111. Data collection techniques in this study used documentation techniques and library research. The data collected is the company's financial reports and annual reports. The data analysis technique used was logistic regression analysis with SPSS version 30. The results showed that opinion shopping affected the going concern audit opinion, while audit quality and financial condition did not affect the going concern audit opinion.
The Effect of Auditor Experience, Independence, and Integrity on Audit Quality with Professional Ethics as Moderating Variable: Empirical Study at Public Accounting Firms in Palembang City, Indonesia Anjelita, Dedek; Tripermata, Lukita; Anggraini , Leriza Desitama
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1332

Abstract

This research aims to analyze the influence of the auditor's experience, independence, and integrity on audit quality with professional ethics as a moderating variable in the Public Accounting Firm (KAP) in the city of Palembang. The research method used is quantitative with data collection techniques through distributing questionnaires to the auditors of the iKAP. Of the 100 questionnaires distributed, a total of 30 questionnaires were returned and processed. iThe results of the research show that the auditor's experience, independence, and integrity do not have a significant influence on audit quality. However, professional ethics have a positive and significant influence on audit quality. iIn addition, professional ethics has not been proven to be able to strengthen or weaken the relationship between the auditor's experience, independence and integrity on audit quality. These findings indicate that although professional ethics are important in audit practice, other factors may be more dominant in determining audit quality. Therefore, it is necessary to strengthen policies and improve training and supervision for auditors in implementing professional ethics in order to improve audit quality.
The Day of the Week Effect and LQ45 Stock Return During and After COVID-19 Sinaulan, Carey; Kasingku, Frisky
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1367

Abstract

This study examines whether there is a difference in the stock returns of LQ-45 companies' shares listed on the Indonesia Stock Exchange during Covid-19 and after Covid-19. This study uses a causal descriptive research design with a quantitative research method. This study uses the Kruskal-Wallis statistical test to test the hypothesis. The study results show that during the COVID-19 period, there was no significant difference in the stock return of LQ-45 companies. The same thing happened in the post-COVID-19 period, which showed no significant difference in the stock return of LQ-45 companies. Furthermore, the day of the week did not impact the return of LQ-45 companies listed on the Indonesia Stock Exchange in either period. This research provides important insights for capital market stakeholders related to the dynamics of stock behavior during and after the COVID-19 pandemic.
Building Digital Governance Integration Internal Audit Through Strategy Application Programming Interface (API): Study on BUMN Holding Survey Services (IDSurvey) Rahman, Abdur; Yopan, Muhamad; Fitriati, Rachma
Golden Ratio of Auditing Research Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v5i2.1470

Abstract

This article discusses the Indonesian Classification Bureau, which needs to integrate digital governance from the application Internal Audit – Internal Audit Portal (SPI) to the application Human Resource Management System (HRMS) for the automation of Key Performance Indicator (KPI) results. However, until now, the Society still uses manual calculations to display Corporate, Work Unit, and Individual KPI, which causes delays in reports to shareholders and disbursing team member benefits. This research uses a qualitative method with the Soft Systems Methodology (SSM) approach to analyze digital governance utilizing the SPI portal application in the Internal Audit Division. The results show that no tools automate KPI values from the SPI Portal application to the HRMS system. This research can provide recommendations for making SPI Portal SOP policies that can measure and monitor performance, and the results can be sent directly to the HRMS systems. This research contributes to manually changing the KPI assessment system into a system that can produce accurate, transparent, and equitable results.

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