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
Members, Abstract & Indexing: 
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Vol. 6 No. 1 (2026): July - January

Published: July 3, 2025

The Influence of Audit Fees and Audit Rotation on Audit Quality in Chemical Sub-Sector Manufacturing Companies Listed on The Indonesia Stock Exchange

01 - 10 Annesa Tasya Maghfirah, Miftahul Jannah, A. Amiruddin, S. Syamsuddin

The Effect of Audit Tenure and Audit Opinion on Audit Report Lag: A Study of Indonesian Manufacturing Companies

11 - 24 Muhammad Ashar, A. Anggi Reskiamalia, A. Amiruddin, S. Syamsuddin

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

25 - 42 Ismi rizki, Yana Hendayana

The Influence of Green Banking, Credit Risk, and Operational Efficiency on The Financial Performance of Conventional Banks in 2020-2023

43 - 56 Firdausi Nurnuzula Afandi, Puji Endah Purnamasari

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

57 - 74 Diana Alvia Safitri, Miftahul Huda

The Effect of Ease and Intensity of Promotion on Interest in Using BNI Wondr QRIS

75 - 88 Cinta Anasilla Wulan Haqi, Sri Trisnaningsih

The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest

89 - 102 Gabrena Septi Aulia, Sri Trisnaningsih

The Influence of Profitability and Cash Holding on Income Smoothing in an Islamic Perspective

103 - 116 Nasiatul Hana Fikriyah, N. Nurlaili, Ersi Sisdianto

Investment Opportunity Set, Firm Growth, and Profitability on Firm Value: The Moderating Role of CSR in Indonesian Manufacturing Firms (JII)

117 - 133 Geodimas Wibowo, Dimas Pratomo, Citra Etika

The Effect Of Corporate Governance, Capital Intensity, And CSR On Financial Performance In The F&B Sector Listed On IDX 2021-2024

134 - 144 Rafa Kamal Paresta, Sartika Wulandari

Financial Literacy, Financial Behavior, and Financial Inclusion as Critical Determinants of Economic Resilience Among Fishing Families in Tambak Lorok, Semarang, Indonesia

145 - 159 Kamiliya Nurul Karomah, Inaya Sari Melati

The Effect of The World Uncertainty Index on Cash Holdings in Indonesian Public Companies

160 - 175 Juan Adhitya Fatah

Effect of Financial Distress, Auditor Quality, and Tenure on Going Concern Audit Opinion with Opinion Shopping as Moderating Factor

161 - 186 Ahmad Jarot, S. Suhendar, Sania Nuraziza

The Effect of Green Accounting and Islamic Corporate Social Responsibility on Sustainability Performance in Manufacturing Companies Listed on the Jakarta Index (2020–2023)

187 - 200 Via yunita, N. Nurlaili, Ersi Sisdianto

Predicting Financial Failure in Indonesian Manufacturing Firms Using Ratio Analysis

201 - 213 Anika Putri, S. Subadriyah

The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable

214 - 224 Muh. Farhan Fatkur Rochman, Jannati Tangngisalu, Andi Agus
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