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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 70 Documents
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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.
The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange Maghfirah, Annesa Tasya; Jannah, Miftahul; Amiruddin, A.; Syamsuddin, S.
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.v6i1.1388

Abstract

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.
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.
The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies Ashar, Muhammad; Reskiamalia, A. Anggi; Amiruddin, A.; Syamsuddin, S.
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.v6i1.1305

Abstract

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.
The Influence of Green Banking, Credit Risk, and Operational Efficiency on The Financial Performance of Conventional Banks in 2020-2023 Afandi, Firdausi Nurnuzula; Purnamasari , Puji Endah
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.v6i1.1391

Abstract

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.
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 rizki, Ismi; Hendayana, Yana
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.v6i1.1534

Abstract

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.
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 Safitri, Diana Alvia; Huda, Miftahul
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.v6i1.1541

Abstract

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.
The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest Aulia, Gabrena Septi; Trisnaningsih, Sri
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.v6i1.1353

Abstract

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.
The Effect of Ease and Intensity of Promotion on Interest in Using BNI Wondr QRIS Haqi, Cinta Anasilla Wulan; Trisnaningsih, Sri
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.v6i1.1354

Abstract

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.

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