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

Vol. 6 No. 2 (2026): February - June

Published: February 1, 2026

Optimization of Village Fund Management in Pasar V Village, Indonesia

574 - 585 Nori Susanda, Ipah Ema Juniati, Fatia Fatimah

Integration of Green Accounting, Sustainability Disclosure, and Stakeholder Engagement on Company Performance

586 - 598 Ayu Lestari Setia Ningrum, Rum Hendarmin, Reny Aziatul Pebriani

Cost and Performance Analysis of Logistics on E-Commerce Platforms: A Management Accounting Approach to Industrial Operational Efficiency

599 - 611 Faisal Rizal Zainal, Rahmawati R, Nurdjanna Fadjrin Uluputty, Eka Novianti Irna Bata Ilyas, Nur Vadila Putri

Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia

612 - 626 Ujianti Tawakkal, S. Sudirman, S. Supiati

Fair Value and Audit Fees: The Moderating Effect of Auditor Industry Specialization in IDX-Listed Financial Firms

627 - 635 Aulia Rahmawati, Fahri Ali Ahzar, Marita Kusuma Wardhani, Frank Aligarh

Audit Quality and its Effect on the Financial Performance of the Firm: A Case Study of Pakistan

636 - 646 Muhammad Naveed Javed; Ashfaq Ahmad; Asad Iqbal, Waseem Qadri

Do ESG Score and Cash Holding Drive Firm Value? Insights from Institutional Ownership in Indonesia

647 - 660 Reza Virly Alfriansyach, Regina Jansen Arsjah

Examining the Role of Gender Diversity, Foreign Ownership, and Slack Resources in Driving CSR Disclosure

Evidence from Indonesia's Energy Sector

661 - 687 Shiva Karlina Dewi, Syamsul Hilal, Weny Rosilawati

The Effect of Good Corporate Governance Structure, Company Size, and Profitability on Audit Delay in Manufacturing Companies

Empirical Study from the F&B Sub-Sector on IDX

688 - 700 Ai Hopipah Parawangsa, Syakieb Arsalan

The Influence of the Halal Lifestyle on Muslim Investor Decisions in Indonesia's Islamic Stock Market

701 - 709 Nurina Saffanah, Rezky Ratnasari Taufan, Achdian Anggreny B Anggreny B, Elda Fira, Widya Reskyawati Aminuddin

Exploring the Impact of Auditor Burnout on Job Performance

The Roles of Depersonalisation and Reduced Personal Accomplishment in Jayapura, Papua

710 - 723 Putri Ratnasari, Elia Madatu Tandililing, Ulfah Rizky Muslimin

Financial Distress: The Impact of the US-China Trade War on German Automotive Companies

724 - 738 Nina Titirai Tambung, Fitria Husnatarina, Muhammad Ichsan Diarsyad, Theresia Mentari
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