Journal Description

Golden Ratio of Auditing Research with e-ISSN 2776-6373 encourages courageous and bold new ideas, focusing on contribution, theoretical, managerial, and social life implications. Golden Ratio of Auditing Research fosters the exploration of finance, auditing, and phenomena. The journal emphasizes theoretical, managerial, and societal contributions, and welcomes literature reviews, thought pieces, and empirical studies with international relevance. With a broad scope—from audit quality, governance, ethics, and forensic accounting to ESG reporting and public sector auditing—the journal supports diverse methodological approaches and aims to address today’s and future auditing challenges.


Publication Frequency: Semi-Annuals Issue Per Year Issue 1, July to January, and Issue 2, February to June.
Language: English
Prefix DOI: 10.52970/grar
EIC: Prof. Dr. Muhammad Su'un|Scopus|Scholar|Orcid|WoS|RG|Sinta
Publisher:
CV. Manunggal Halim Jaya
Members, Abstract & Indexing: 
Crossref | RJI | Orcid.org | Scite | Dimension - Digital Service | Google Scholar | ROAD | Garuda | DORA | Scilit | Kudos | SINTA 4 | Asian Science Citation Index

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2026-07-13

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Vol. 7 No. 1 (2027): July - January

Published: July 20, 2026

Research Trends in Governance, Risk and Compliance (GRC)

A Scopus-Based Bibliometric Analysis Using Biblioshiny (2020–2026)

01 - 15 Kalmet Nehru, Fitriana Dachlan, Rachmat Agus Santoso

Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis

16 - 22 Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham, Darwis Said, Nadhirah Nagu

The Effect of Audit Tenure, Company Growth, and Leverage on Audit Fees

23 - 35 Pradita Widi Aryani, Ni Nyoman Alit Triani

Macroeconomic Determinants of the Indonesian Composite Stock Price Index

An ARDL Approach (2016-2025)

36 - 49 Siti Syefira Salsabila , Al’an Falina Rizkya, Rizke Maulina , Nuresti Supartini , Gusganda Suria Manda

The Effects of ROA, ROI, and Company Size on Audit Delay among IDX Companies Sanctioned for Late 2025 Interim Reporting

50 - 62 Septian Ade Saputra, Syakieb Arsalan

Altman Z-Score Analysis in Predicting Financial Distress and Its Impact on Firm Value

Evidence from Property Sector Companies Listed on the Indonesia Stock Exchange (2022–2024)

63 - 76 Muhammad Figo Yosawiyata, P. Pujiono

Carbon Management Accounting, Profitability, and Carbon Tax Intensity

The Moderating Role of the Energy Mix

77 - 97 Adinda Dwika Rahma, W. Widyasari

The Moderating Role of Leverage on Earnings Per Share, Company Size, Liquidity, and Activity on the Financial Performance of Manufacturing Companies in 2019-2024

98 - 107 Ali Fikri, G. Gusni

The Role of Political Connections and Management Risk Appetite on Financial Distress in the Indonesian Banking Sector

108 - 122 Moh. Ridwan Pamungkas, Intan Kurnia Permatasari

The Impact of the Increase in Tobacco and Electronic Cigarette Excise on State Revenue

123 - 133 Dea Retno Putri, Tony Sudirgo

The Effects of Institutional Ownership, Managerial Ownership, Audit Committee, Gender Diversity, and Profitability on Carbon Emissions Disclosure

134 - 147 Shafira Syauqina Munifah, Erma Setiawati

The Role of the Shariah and Intangible Assets in Managing Cost of Debt and Enhancing Competitiveness across the Corporate Life Cycle

148 - 162 Diana Hasyim, Nurul Wardani Lubis, Ahmad Hidayat, Riza Indriani, Edison Parulian
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