cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aditya Halim Perdana Kusuma Putra
Contact Email
adityatrojhan@gmail.com
Phone
+6282292222243
Journal Mail Official
adityatrojhan@gmail.com
Editorial Address
Jalan Abu Bakar Lambogo No. 91, Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 111 Documents
 8   9   10   11   12 
A Qualitative Study on the Use of Data Analytics in Auditing Sari, Wulan Kartika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.387

Abstract

This qualitative study investigates the utilization of data analytics in auditing, aiming to provide insights into its applications, benefits, challenges, and implications. Through a systematic literature review, the research explores the multifaceted aspects of data analytics integration in auditing practices. The research design encompasses a systematic review methodology, involving the identification, selection, and synthesis of relevant studies from academic databases and scholarly sources. Thematic analysis is employed to analyze the selected literature and identify key themes, patterns, and relationships. The findings reveal a wide range of applications of data analytics in auditing, including anomaly detection, predictive modeling, and text mining. Additionally, the study identifies several benefits associated with the use of data analytics, such as improved audit quality, enhanced risk detection capabilities, and greater efficiency in audit processes. However, the integration of data analytics also presents challenges, including data quality issues, technological limitations, skill gaps among auditors, and ethical considerations. Addressing these challenges requires investments in technology infrastructure, training programs, and organizational culture conducive to data-driven decision-making. The research contributes to the existing body of knowledge by offering valuable insights and recommendations for audit practitioners, policymakers, and educators
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.
The Influence of Leadership in Audit Teams on Audit Effectiveness Noch, Muhammad Yamin
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.390

Abstract

The research investigates the influence of leadership within audit teams on audit effectiveness, aiming to understand the dynamics between leadership styles and contextual factors in shaping audit outcomes. Employing a quantitative descriptive approach, data is collected through surveys administered to audit professionals across various industries. Leadership styles, including transformational, transactional, and laissez-faire approaches, are assessed alongside contextual factors such as organizational culture, audit complexity, and team composition. Results reveal that transformational leadership positively correlates with audit quality and team performance, while transactional and laissez-faire leadership exhibit varying effects. Organizational culture, particularly ethical leadership practices, significantly influences audit effectiveness, fostering trust, accountability, and adherence to professional standards. Audit complexity moderates the relationship between leadership and audit effectiveness, highlighting the importance of adaptability and strategic acumen in guiding audit teams through complex engagements. Moreover, team composition, specifically diversity, impacts leadership dynamics and team performance, emphasizing the need for inclusive leadership practices. Overall, the study contributes to a nuanced understanding of the role of leadership in audit effectiveness, providing insights for audit firms and organizations to optimize leadership practices and enhance audit outcomes.
Facing Economic Uncertainty: Adaptive Audit Strategies Rumasukun, Mohammad Ridwan
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.391

Abstract

: This qualitative study delves into adaptive audit strategies amid economic uncertainty to investigate auditors' navigation of uncertain economic landscapes. Through a systematic review of relevant literature, employing purposive sampling and thematic analysis, the research aims to uncover key insights. Findings reveal that auditors deploy various adaptive practices, including integrating data analytics and advanced technologies, adopting risk-based auditing approaches, and utilizing scenario planning techniques. These strategies enhance audit quality, efficiency, and effectiveness by identifying patterns, prioritizing audit procedures, and assessing financial resilience. Challenges such as data privacy concerns and the need for technical expertise are identified. Future research opportunities include exploring the impact of emerging technologies on audit practices and assessing auditors' role in environmental, social, and governance factors. Overall, the study underscores the importance of agility, innovation, and adaptability in contemporary audit practices, offering valuable insights for auditors and organizations confronting economic uncertainty.
Internal Audit versus External Audit: A Qualitative Perspective Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.392

Abstract

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.
A Qualitative Analysis on the Role of Auditors in Preventing Financial Crises Sapiri, Muhtar
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.393

Abstract

This study investigates the pivotal role of auditors in mitigating risks associated with financial crises, focusing on risk assessment, internal control evaluation, and addressing complexities in financial instruments. Employing a qualitative research approach, data was gathered through comprehensive literature review and thematic analysis. Findings underscore auditors' significance as guardians of financial integrity, detecting errors, and fraud in financial statements, thus enhancing transparency and investor confidence. Moreover, auditors' assessment of internal controls aids in fraud prevention and compliance risk management, crucial for organizational resilience. Challenges in evaluating complex financial instruments highlight the need for specialized expertise and technological advancements. The study emphasizes interdisciplinary collaboration, continuous professional development, and adherence to ethical standards as essential strategies for auditors to navigate emerging risks effectively. Overall, the research contributes to understanding auditors' multifaceted role in preventing financial crises and underscores the importance of robust risk assessment practices in maintaining financial stability.
The Influence of Corporate Culture on Audit Practices and Ethics Sonjaya, Yaya
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.394

Abstract

This study investigates the influence of corporate culture on audit practices and ethics, aiming to understand the mechanisms, challenges, and implications of cultural factors in shaping auditors' behaviors within organizational contexts. The research utilizes a qualitative approach, drawing on existing literature and theoretical frameworks to analyze the complex interplay between corporate culture and auditing practices. Through a comprehensive review, the study identifies key cultural dimensions, including leadership style, organizational values, communication patterns, and ethical norms, that significantly influence auditors' experiences and behaviors. Findings reveal that auditors operating within organizations characterized by strong ethical cultures demonstrate higher levels of ethical sensitivity, professionalism, and adherence to professional standards, while those in environments with weak cultures may face pressures compromising their independence and integrity. Theoretical perspectives such as agency theory, stakeholder theory, and social identity theory are employed to elucidate the mechanisms underlying these relationships. The implications of the study underscore the importance of fostering a strong ethical culture, incorporating cultural assessments into audit engagements, and investing in resources and technologies to mitigate ethical risks effectively. By understanding how corporate culture influences audit practices and ethics, stakeholders can work collaboratively to promote integrity, accountability, and transparency within the auditing profession, thereby enhancing public trust and confidence.
The Influence of Financial Education and Lifestyle on Personal Financial Management Among Students Sriyanti, S.; Asriany, A.; Ramadhan, Abid
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1403

Abstract

This study aims to analyze the influence of financial education and lifestyle on personal financial management among university students. Unlike previous studies, this research focuses on students of the Sharia Economics Department at the State Islamic Institute of Palopo, Indonesia, examining both variables simultaneously to address inconsistencies in earlier findings. The study employs a quantitative approach, collecting data through the use of questionnaires. The results indicate that financial education has a positive and significant effect on personal financial management, where students with better financial knowledge tend to manage their finances more effectively. Additionally, a well-planned lifestyle also has a positive effect, with students who maintain one demonstrating better financial management. Regression analysis reveals that combining financial education with lifestyle significantly enhances personal financial management. These findings contribute new evidence to the literature by providing empirical results within the context of higher education in Sharia economics and offer practical recommendations for educational institutions to develop comprehensive financial literacy programs and encourage healthy lifestyle habits among students.
The Role of Financial Literacy, Financial Attitude on Financial Skill Management for Housewives Fatmala, Desi; Asriani , A.; Ramadhan , Abid
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1416

Abstract

Understanding financial literacy involves recognizing and managing various financial aspects, including saving, investing, debt management, understanding product insurance, and utilizing financial instruments for personal use. Homemakers, as the primary party responsible for managing the family's finances, sought to improve their literacy and financial stability, accompanied by a prudent financial attitude. This research aims to analyze the influence of literacy, finances, and attitudes on financial skills in the Mother House ladder, specifically in managing finances, in Masiku Village, District Towuti, Regency East Luwu, Indonesia. The approach used is a descriptive study, conducted as a quantitative study, encompassing all households in the area, including those at Mother House. A total of 201 respondents were included in the sample through a non-probability sampling method with a purposive sampling technique. Data collection was carried out through descriptive analysis, validity and reliability tests, and multiple linear regression analysis, which included the T-test (partial test), F-test (simultaneous test), and coefficient test determination (R²). The findings of this study disclose that Good literacy and financial attitude have a significant influence on skills related to managing finances in Masiku Village, District Towuti, Regency East Luwu.
The Role of Islamic Financial Technology in Strengthening MSME Resilience and Ethical Financing Sugiharto, Bambang; Harkim, H.; Pandiangan, Jenny Ester; Gaol, Nickytha Linch De Hans Lumban
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1811

Abstract

This study examines the role of Islamic financial technology (Islamic FinTech) in strengthening the resilience and ethical financing of micro, small, and medium enterprises (MSMEs). Employing a systematic literature review (SLR) of sixty-two academic and policy publications from 2015–2025, the research synthesizes key findings on how Sharia-based digital finance empowers MSMEs through inclusive, transparent, and sustainable mechanisms. The results show that Islamic FinTech enhances MSME resilience by facilitating access to Sharia-compliant financing, reducing transaction barriers, and promoting risk-sharing through mudharabah and musyarakah contracts. Furthermore, it integrates ethical values derived from maqāṣid al-sharīʿah, reinforcing justice, trust, and accountability in digital financial systems. The study also reveals that Islamic FinTech contributes to sustainable development by supporting gender inclusion, digital literacy, and environmentally responsible investment. Nevertheless, challenges remain in governance, financial literacy, and regulatory harmonization between Islamic law and technological innovation. The paper concludes that Islamic FinTech is not merely a digital intermediary but an ethical ecosystem that combines technology and faith to foster equitable, resilient, and sustainable economic growth. Future research should explore longitudinal case studies and cross-regional comparisons to assess the long-term social and financial impacts of Islamic FinTech in Muslim-majority economies.

Page 11 of 12 | Total Record : 111

 8   9   10   11   12 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): July - January Vol. 5 No. 2 (2025): February - June Vol. 4 No. 2 (2024): February - June Vol. 4 No. 1 (2024): July - January Vol. 3 No. 2 (2023): February - June Vol. 3 No. 1 (2023): July - January Vol. 2 No. 2 (2022): February - June Vol. 2 No. 1 (2022): July - January Vol. 1 No. 2 (2021): February - June Vol. 1 No. 1 (2021): July - January