Golden Ratio of Auditing Research
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.
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<![CDATA[The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange ]]>
<![CDATA[Maghfirah, Annesa Tasya]]>;
<![CDATA[Jannah, Miftahul]]>;
<![CDATA[Amiruddin, A.]]>;
<![CDATA[Syamsuddin, S.]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1388
<![CDATA[This study aims to analyze the influence of Audit Fees, Audit Rotation, and Audit Quality on the activeness of companies in conducting quality audits in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is quantitative with a logistic regression approach. Audit Fees are measured using the natural logarithm of professional fees, a dummy variable represents Audit Rotation, and Audit Quality is proxied by the auditor's Big Four status. The results show that all three independent variables positively and significantly affect company activity. The Nagelkerke R Square value of 0.923 indicates the model's high explanatory power. The model's goodness-of-fit test, with a Chi-Square value of 38.783 (p < 0.05), suggests that the model is suitable for use. Additionally, the classification accuracy reaches 100%, reinforcing the model's reliability in predicting the activeness category of companies.]]>
<![CDATA[The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies ]]>
<![CDATA[Ashar, Muhammad]]>;
<![CDATA[Reskiamalia, A. Anggi]]>;
<![CDATA[Amiruddin, A.]]>;
<![CDATA[Syamsuddin, S.]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1305
<![CDATA[This study examines the impact of audit tenure and opinion on audit report lag in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Audit report lag is a crucial measure of the timeliness of financial reporting, yet prior studies show inconsistent findings regarding its relationship with audit tenure and audit opinion. This study addresses that gap by focusing on a specific industry sector in Indonesia. A quantitative method was employed, using secondary data obtained from the audited financial statements of selected companies between 2020 and 2024. The sampling technique was purposive, resulting in six companies as research samples. The independent variables are audit tenure and opinion, while the dependent variable is audit report lag. The data collection method used is documentation. Data were analyzed using classical assumption testing and multiple linear regression, with hypothesis testing performed through SPSS 27. The hypotheses tested in this study are as follows: (H1) It is suspected that audit tenure and audit opinion simultaneously affect audit report lag in manufacturing companies listed on the IDX; (H2) It is suspected that audit tenure and audit opinion partially affect audit report lag in manufacturing companies listed on the IDX; (H3) One of the variables has a dominant effect on audit report lag in manufacturing companies listed on the IDX.]]>
<![CDATA[The Influence of Green Banking, Credit Risk, and Operational Efficiency on The Financial Performance of Conventional Banks in 2020-2023 ]]>
<![CDATA[Afandi, Firdausi Nurnuzula]]>;
<![CDATA[Purnamasari , Puji Endah]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1391
<![CDATA[This research endeavor is directed toward assessing the impact of Green Banking, Credit Risk, and Operational Efficiency on the Financial Performance of conventional banks in Indonesia in 2020-2023. Green banking was evaluated through the Green Banking Disclosure Index (GBDI), credit risk was represented by the Non-Performing Loan (NPL) ratio, the BOPO ratio indicated operational efficiency, and financial performance was assessed using Return on Assets (ROA). This research adopts a quantitative methodology utilizing pre-existing datasets derived from the annual financial statements of banks listed in collaboration with the Financial Services Regulatory Authority (OJK). The analysis employed panel data regression models executed via EViews software. Empirical findings reveal that green banking exerts a marginally significant influence on financial performance, whereas credit risk does not demonstrate a statistically meaningful relationship. Conversely, operational efficiency exhibits a significant inverse association with financial performance. The independent variables account for 73% of the heterogeneity observed in financial performance, as represented by the recalibrated coefficient of determination. These outcomes underscore the critical role of enhancing cost-efficiency strategies and advancing environmental banking initiatives to foster long-term financial sustainability within the banking sector.]]>
<![CDATA[The Influence of Islamic Financial Literacy and Islamic Good Corporate Governance (IGCG) on Donor Trust in Zakat Management Institutions: The Mediating Role of Accountability and Transparency ]]>
<![CDATA[rizki, Ismi]]>;
<![CDATA[Hendayana, Yana]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1534
<![CDATA[The misuse of funds by ACT in 2022 shook public trust in zakat management institutions, reinforcing the urgency of Islamic financial literacy, accountability, transparency, and Islamic governance. This study analyzes the influence of Islamic financial literacy and Islamic Good Corporate Governance (IGCG) on donor trust, with accountability and transparency as mediating variables. Data were collected through a survey of 243 premium donors of Dompet Dhuafa West Java and analyzed using path analysis and the Sobel test. The results show that both Islamic financial literacy and IGCG have a significant effect on donor trust, both directly and indirectly through accountability and transparency. Transparency was found to be the stronger mediator. Collectively, the four variables explain 72.2% of the variance in donor trust. This study highlights the importance of strengthening Islamic financial literacy and internalizing IGCG principles as a strategy to build public trust and optimize sustainable zakat collection.]]>
<![CDATA[Exploring the Mediating Effect of Financial Literacy on the Relationship between Financial Attitude, Financial Knowledge, and Financial Management Behavior: Evidence from Millennials in Malang City, Indonesia ]]>
<![CDATA[Safitri, Diana Alvia]]>;
<![CDATA[Huda, Miftahul]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1541
<![CDATA[This study aims to analyze the influence of financial attitude and financial knowledge on the financial management behavior of the millennial generation mediated by financial literacy. The study was conducted among 100 millennial respondents in Malang City using a quantitative approach and Path analysis via SPSS software. The results indicate that financial attitude has a significant direct effect on financial management behavior and financial literacy; however, it does not exhibit a significant indirect effect through the mediation of financial literacy. In contrast, financial knowledge exerts a significant direct influence on financial management behavior and financial literacy and demonstrates a significant indirect effect via financial literacy. This suggests that the financial knowledge millennials possess more effectively shapes financial management behavior when supported by a high level of financial literacy. These findings underscore the critical role of financial literacy in enhancing the impact of financial knowledge on millennials' financial decision-making. Consequently, financial education initiatives should prioritize improving financial literacy to maximize the benefits derived from financial knowledge.]]>
<![CDATA[The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest ]]>
<![CDATA[Aulia, Gabrena Septi]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1353
<![CDATA[This study aims to analyze the effect of e-commerce, accounting information systems, and entrepreneurial knowledge on entrepreneurial interest in accounting students at Universitas Pembangunan Nasional Veteran Jawa Timur. The research method used is quantitative, and questionnaires were distributed to 78 respondents from the 2021 student population. The regression analysis results show that the three variables positively and significantly affect entrepreneurial interest, partially and simultaneously. This finding confirms that mastery of digital technology, information systems, and entrepreneurial knowledge is important in encouraging students to start a business. Therefore, integrating technology-based learning and entrepreneurship must be improved in higher education to produce adaptive young entrepreneurs.]]>
<![CDATA[The Effect of Ease and Intensity of Promotion on Interest in Using BNI Wondr QRIS ]]>
<![CDATA[Haqi, Cinta Anasilla Wulan]]>;
<![CDATA[Trisnaningsih, Sri]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1354
<![CDATA[This study examines the influence of ease of use and promotion intensity on the intention to use BNI Wondr QRIS among accounting students at UPN Veteran East Java. The rapid growth of fintech in Indonesia has encouraged the digitization of transactions, including through QRIS. Although efficient in financial recording, research gaps remain regarding factors influencing the intention to use QRIS among accounting students with a strong understanding of financial systems. This quantitative study employed a survey method involving 91 students from the 2021–2023 cohorts, selected through simple random sampling. Data were collected via an online questionnaire and analyzed using SPSS version 30. Results indicate that both ease of use and promotion intensity have a positive and significant partial and simultaneous effect on students' intention to use BNI Wondr QRIS. Ease of use was measured through efficiency and clarity of transaction processes, consistent with the Technology Acceptance Model (TAM). Promotional efforts such as discounts and cashback generated user interest, aligning with the AIDA model. These findings highlight the importance of simplifying access and implementing targeted promotions to increase QRIS adoption among Generation Z students. This study contributes to QRIS BNI's marketing strategies and a better understanding of digital financial technology adoption in academic settings.]]>
<![CDATA[The Effect of The World Uncertainty Index on Cash Holdings in Indonesian Public Companies ]]>
<![CDATA[Fatah, Juan Adhitya]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1428
<![CDATA[This study aims to examine the effect of the World Uncertainty Index (WUI)—a global measure of economic and policy uncertainty—on the cash holdings of publicly listed non-financial companies in Indonesia. Given the increasing global economic and geopolitical uncertainty, understanding how firms in emerging markets manage liquidity is both theoretically relevant and practically important. The study employs a quantitative approach, using panel data regression on a sample of 782 non-financial firms listed on the Indonesia Stock Exchange from 2013 to 2024. A total of 5,944 firm-year observations were analyzed. The empirical analysis applies the fixed effect model and Driscoll-Kraay standard errors to ensure robust statistical inference. The findings reveal a statistically significant and negative relationship between the WUI and corporate cash holdings. This suggests that during periods of high global uncertainty, Indonesian firms tend to reduce cash reserves, potentially to sustain operational activities or meet short-term obligations. The results challenge the traditional precautionary motive, which posits that firms increase cash in response to uncertainty. Instead, they highlight a context-specific liquidity behavior in emerging markets, where financial constraints and weak external financing channels may force firms to deplete cash during uncertain times. The study provides practical insights for financial managers in designing adaptive liquidity strategies, and it highlights the need for policymakers to support corporate resilience in volatile global conditions.]]>
<![CDATA[Financial Literacy, Financial Behavior, and Financial Inclusion as Critical Determinants of Economic Resilience Among Fishing Families in Tambak Lorok, Semarang, Indonesia ]]>
<![CDATA[Karomah, Kamiliya Nurul]]>;
<![CDATA[Melati, Inaya Sari]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1429
<![CDATA[Tanjung Mas is an administrative village in North Semarang that includes a fishing settlement known as Tambak Lorok, located within the Semarang Port area. Due to its direct access to the sea, the area is rich in marine resources. However, this abundance has not translated into prosperity for the local fishing families. In fact, Tanjung Mas is one of the three urban villages in Semarang City that are classified as experiencing extreme poverty. This condition has significantly impacted the area's economic resilience of fishing families. This study aims to analyze the influence of financial literacy, financial behavior, and financial inclusion—three factors that play an important role in determining the economic resilience of fishing families in Tambak Lorok. This research adopts a quantitative approach using a questionnaire-based survey method. Data analysis was conducted using SPSS version 26, chosen for its ability to objectively and empirically test the partial and simultaneous effects of independent variables on a single dependent variable. A total of 265 respondents were selected using a convenience sampling technique. The analytical method employed was multiple linear regression. The hypothesis testing results show that all three variables have a significant positive effect, with significance values of Sig. = 0.002 for financial literacy, Sig. = 0.001 for financial behavior, and Sig. = 0.000 for financial inclusion. Future research is encouraged to broaden the geographic scope of the study to enable comparative analyses across different fishing communities, adopt a mixed-methods approach for more comprehensive results, and consider modifying or adding other relevant variables.]]>
<![CDATA[Effect of Financial Distress, Auditor Quality, and Tenure on Going Concern Audit Opinion with Opinion Shopping as Moderating Factor ]]>
<![CDATA[Jarot, Ahmad]]>;
<![CDATA[Suhendar, S.]]>;
<![CDATA[Nuraziza, Sania]]>
<![CDATA[ Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January ]]>
Publisher : <![CDATA[Manunggal Halim Jaya ]]>
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DOI: 10.52970/grar.v6i1.1449
<![CDATA[This study aims to examine the effect of financial distress, auditor quality, and auditor-client tenure on going concern audit opinion, with opinion shopping as a moderating variable. This research is motivated by the inconsistency of previous findings and the need to explore managerial opportunism through auditor switching behavior. The study population comprises companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample selection was conducted using purposive sampling, resulting in 10 companies with 50 firm-year observations. The data were analyzed using Moderated Regression Analysis (MRA). The results indicate that financial distress, auditor quality, and auditor-client tenure have a significant impact on the going concern audit opinion. Additionally, opinion shopping significantly moderates the effect of auditor quality and auditor-client tenure on going concern opinion, but does not moderate the effect of financial distress. This study contributes to the literature by integrating opinion shopping as a moderating variable, an approach that remains underexplored, particularly in the consumer goods sector. Practical implications include reinforcing auditor independence and rotation policies to mitigate audit bias.]]>
