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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 133 Documents
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The Effect of Audit Quality, Firm Size, and Auditor Reputation on Earnings Management: A Study of Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the Period 2019-2023) Lathifannisa, Khusna; Ekawati, Evi; Syarif , Ahmad Hazas
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.v6i1.1572

Abstract

This study examines the effect of audit quality, firm size, and auditor reputation on earnings management in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during 2019–2023. Using a quantitative approach with purposive sampling, 20 companies were analyzed using secondary data from annual financial reports. Panel data regression with the Common Effect Model was applied. The partial t-test results show that audit quality has a negative and significant effect on earnings management (coefficient = -0.293686, t-statistic = -4.545122, p-value = 0.0000), firm size has a negative and significant effect (coefficient = -0.027295, t-statistic = -2.744986, p-value = 0.0072), and auditor reputation also has a negative and significant effect (coefficient = -0.244585, t-statistic = -3.796877, p-value = 0.0003). These results indicate that higher audit quality, larger firm size, and reputable auditors reduce earnings manipulation practices. From an Islamic business perspective, accurate and transparent financial reporting reflects the value of justice ('adl) as mandated in QS. Al-Maidah: 8, where fairness in disclosure is a form of moral and spiritual accountability to Allah SWT. This study supports signaling theory and provides practical implications for strengthening transparency, accountability, and Sharia-compliant practices.
The Effect of Sustainability Report Disclosure and Firm Size on Firm Value with Profitability as a Moderating Variable: A Study of Mining Companies in Indonesia Sonnya, Sheilla; Wardhani, Nurhastuty Kesumo
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.v6i1.1573

Abstract

This study examines the effect of sustainability report disclosure and firm size on firm value, with profitability as a moderating variable. A quantitative approach was employed, using secondary data obtained from financial statements, annual reports, and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX), as well as information from the companies’ official websites, covering the period 2021–2023. Firm value was measured using Tobin’s Q ratio, sustainability report disclosure was assessed through the Sustainability Report Disclosure Index (SRDI) based on GRI standards, firm size was proxied by the natural logarithm of total assets, and profitability was measured using return on assets (ROA). The findings reveal that sustainability report disclosure does not have a significant effect on firm value, whereas firm size exerts a positive and significant effect. Moreover, profitability does not moderate the relationship between sustainability report disclosure and firm value, but it does strengthen the relationship between firm size and firm value in the mining sector. The findings imply that companies should enhance the quality of sustainability reports and integrate them into core business strategies, while investors are advised to evaluate both profitability and report quality for better insights into firm value. Future research may expand samples, extend periods, or explore other industries for comparison.
The Effect of Employee Costs on Company Performance with Employee Productivity as an Intervening Variable At PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B Kurniawan, Ahkmad Kharis; Bagana, Batara Daniel
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.v6i1.1577

Abstract

The decline in the organizational performance score (NKO) of PT PLN (Persero) Tanjung Jati B Generation Unit during 2021–2023 suggests that personnel expense allocation may not be optimal in driving employee productivity. As one of the most significant expenditure components, personnel expenses, consisting of compensation, benefits, and other costs, are ideally expected to enhance motivation and performance. However, ineffective management can reduce productivity and negatively impact a company's performance. This study aims to analyze the effect of personnel expenses on company performance, with employee productivity serving as an intervening variable, for the period from 2020 to 2023. A census method was applied to 48 data points on personnel expenses, analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that compensation-related and other personnel expenses have no significant effect on company performance, while benefit-related personnel expenses have a positive and significant effect. Employee productivity has a positive and significant effect on company performance. Mediation analysis indicates that employee productivity weakens the direct effect of compensation-related expenses on productivity and does not mediate the effect of benefit-related and other personnel expenses on company performance. These findings underscore the importance of managing benefit-related expenses as a strategy to enhance performance, while also highlighting the need to optimize the allocation of compensation and other costs to support productivity more effectively.
The Influence of CSR, Profitability, and CAR on Company Value (Case Study: Conventional Commercial Banks Listed on the IDX 2021–2024) Wardani, Monica Kusuma; Lisiantara, Gregorius Anggana
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.v6i1.1579

Abstract

Examining the effects of CSR, profitability as measured by ROA, and CAR on company value in traditional commercial banks listed on the IDX for the years 2021–2024 is the aim of this research. The whole population of traditional commercial banks that were listed on the IDX between 2021 and 2024 is used in this analysis. This research uses secondary data analysis and a quantitative methodology. Purposive sampling with a number of well chosen criteria is the sampling method used, yielding a sample of 80 banks. Data was processed using Eviews 13 and using descriptive statistical analysis. Multiple linear regression analysis is the method of data analysis that is used. According to the study's findings, ROA significantly and favourably af ects business value, but CSR and CAR have no influence.
Factors Influencing the Results of an Unqualified Opinion (WTP) on the Financial Reports of District/City Governments in South Sumatra Province Hasanah, Siti Lailatull; Dwitayanti, Yevi; Choiruddin, C.
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.v6i1.1652

Abstract

This study aims to determine the effect of weaknesses in the internal control system (ISC), non-compliance with laws and regulations, and the age of the local government on the WTP opinion on the financial statements of district/city governments in South Sumatra province. The population in this study was all district/city governments in South Sumatra. The sampling technique used in this study was the saturated sampling method, meaning that all members of the population were sampled, and sample data were obtained from as many as 68 Financial Statements of District/City Governments in South Sumatra. This hypothesis testing used Logistic Regression with the help of SPSS 26 software. The results of this study indicate that, to some extent, the variables of ISC weaknesses and non-compliance with laws and regulations affect the WTP opinion on the financial statements of local governments. The variable of age of the local government does not affect the WTP opinion on the financial statements of local governments. Simultaneously, weaknesses in ISC, non-compliance with laws and regulations, and the age of the local government together affect the WTP's opinion on the financial statements of local governments.
Financial Literacy and Digital Financial Literacy: The Mediating Role of Financial Planning and Control in Micro Furniture Enterprises Aini, Aisyah Nur; Fikri, Muhammad Ali
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.v6i1.1657

Abstract

The rapid digital transformation in the financial sector has prompted micro-entrepreneurs to adapt to increasingly complex financial environments. However, many micro-entrepreneurs, particularly in Indonesia’s furniture sector, still face significant challenges in financial management, a lack of structured planning systems, and limited digital financial literacy. These constraints hinder their ability to adopt digital financial services effectively and weaken their competitiveness in the digital economy. This study addresses the issue by examining the influence of financial literacy on digital financial literacy, with financial planning and control serving as a mediating variable. Using the theory of planned behavior as the theoretical foundation, the research explores how attitudes, perceived behavioral control, and intentions influence financial decision-making in a digital context. A quantitative approach was applied, involving 127 micro-enterpreneurs in the furniture industry as respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy has a positive effect on both digital financial literacy and financial planning and control. Furthermore, financial planning and control positively mediate the relationship between financial literacy and digital financial literacy. These findings imply that improving financial literacy alone is not sufficient; it must be complemented with structured financial planning and control to strengthen digital financial competencies. Practically, this suggests that training programs and policy interventions should integrate financial education with digital adoption strategies to enhance the competitiveness and sustainability of micro furniture enterprises. Theoretically, the study contributes by extending the theory of planned behavior to explain financial behavior in the digital transformation era.
The Influence of Carbon Emission Disclosure and Green Innovation on Firm Value with Profitability as a Moderating Variable Nabila, Tasya; Wardhani, Nurhastuty Kesumo
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.v6i1.1662

Abstract

This study aims to analyze the effects of Carbon Emission Disclosure and Green Innovation on firm value, with Profitability as a moderating variable. Firm value in this study is measured using the Tobin Q ratio. The data were obtained from Annual Reports and Sustainability Reports through purposive sampling, resulting in a sample of 19 companies with a total of 76 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS Software version 26 to examine the effect of independent variables and the role of the moderating variable. The hypothesis testing results indicate that Carbon Emission Disclosure and Green Innovation have a significant effect on firm value, whereas Profitability does not moderate the effect of Carbon Emission Disclosure and Green Innovation on firm value. These findings suggest that when companies transparently disclose their carbon emission data and undertake environmentally supportive innovations, it enhances the firm's value. Meanwhile, the level of profitability does not alter or influence the relationship between carbon emission disclosure and green innovation with firm value.
The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable Rochman, Muh. Farhan Fatkur; Tangngisalu, Jannati; Agus, Andi
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.v6i1.1696

Abstract

This study investigates the influence of financial performance and firm size on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The relevance of this research lies in addressing the inconsistent findings in prior studies regarding how financial indicators and firm characteristics impact value creation in stakeholder-oriented business environments. Using a quantitative approach, the study employed purposive sampling to select 29 companies that consistently published financial and sustainability reports during the study period, resulting in 87 panel data observations. Panel data regression and Moderated Regression Analysis (MRA) were conducted using EViews 13 software. The findings reveal that financial performance, as measured by Return on Assets (ROA), and firm size significantly affect firm value, as measured by Price to Book Value (PBV). Furthermore, CSR effectively moderates the relationship between financial performance and firm value, but does not significantly moderate the effect of firm size on firm value. These results suggest that while profitability enhances firm value, its credibility and impact are further strengthened when aligned with social responsibility efforts. This study contributes to the growing literature on corporate sustainability and offers strategic insights for managers aiming to optimize both financial and social dimensions in enhancing firm valuation.
Effect of Internal Control, Accounting Information System, and Employee Performance on Financial Reporting Quality at Public Works Department of Muara Enim Regency Hasaelvana, Eltha; Putri, Andini Utari; Hendarmin, R. Moh. Rum
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.v6i1.1702

Abstract

This study aims to analyze the influence of Internal Control, Accounting Information Systems, and Employee Performance on the Quality of Financial Reports at the Public Works and Spatial Planning Agency of Muara Enim Regency. The approach used is a quantitative method with data collection techniques through questionnaires distributed to employees directly involved in the process of preparing financial reports and internal auditors or inspectorates. Data analysis was conducted using multiple linear regression to test the influence of each variable partially and simultaneously. The results of the study indicate that partially, Internal Control, Accounting Information Systems, and Employee Performance have a positive and significant effect on the Quality of Financial Reports. Simultaneously, these three variables also have a significant effect on the Quality of Financial Reports. These findings indicate that the implementation of effective internal controls, optimal use of accounting information systems, and good employee performance can improve the quality of government agency financial reports. This study provides practical implications for government agencies to continue to strengthen internal control systems, maximize the use of accounting information technology, and increase human resource capacity to realize quality financial reports.
The Impact of E-Wallet Usage on Personal Financial Management: A Case Study of Generation Z Groda, Selvi Permata; Kusbianto , Nugraha
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.v6i1.1744

Abstract

This study examines the impact of e-wallet usage (EWU) on financial management (FM) among Generation Z in Indonesia, with a specific focus on the mediating role of financial literacy (FL). As digital natives, Gen Z exhibits high adaptability to financial technology (Fintech), particularly e-wallets, which offer convenience, speed, and integrated financial tools. However, the behavioral implications of e-wallet adoption—such as impulse buying and financial mismanagement—raise concerns about long-term financial well-being. Drawing on Financial Literacy Theory, the Behavioral Life-Cycle Hypothesis, and Self-Efficacy Theory, this research develops a conceptual framework linking e-wallet usage, financial literacy, and financial management. Using a quantitative approach, data were collected from 193 active Gen Z e-wallet users through a structured online survey. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to test four hypotheses. Results reveal that e-wallet usage significantly enhances both financial literacy and financial management. Moreover, financial literacy strongly influences financial management and mediates the relationship between e-wallet usage and PFM. These findings suggest that while e-wallets facilitate financial activities, their effectiveness in improving financial outcomes depends on users' financial literacy. Theoretically, this study extends digital finance literature by highlighting financial literacy as a behavioral pathway that translates technological engagement into responsible financial behavior. Practically, it offers policy recommendations for educators, fintech providers, and government stakeholders to promote digital financial literacy and responsible e-wallet usage among Gen Z. By fostering financial acumen alongside technological fluency, this research contributes to sustainable financial inclusion and resilience in the digital economy.

Page 7 of 14 | Total Record : 133

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