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About Journal

Golden Ratio of Auditing Research with e-ISSN 2776-6373 is a double-blind reviewed international journal that publishes research, intensive articles, and scientific manuscripts focusing on all aspects of Auditing and Accounting topics. In addition to communicating the results of original auditing research, Golden Ratio of Auditing Research also aims to advance knowledge in auditing and general accounting by publishing critiques, thought leadership papers, and literature reviews on specific aspects of auditing and accounting. 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.

Publication Frequency: Semi-Annual Issues Per Year Issue 1, July to January, and Issue 2, February to June.

Publisher: CV. Manunggal Halim Jaya

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

Published: July 20, 2026

Articles

Research Trends in Governance, Risk and Compliance (GRC)

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

10.52970/grar.v7i1.2368
01 - 15 Kalmet Nehru, Fitriana Dachlan, Rachmat Agus Santoso
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Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis

10.52970/grar.v7i1.2458
16 - 22 Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham, Darwis Said, Nadhirah Nagu
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The Effect of Audit Tenure, Company Growth, and Leverage on Audit Fees

10.52970/grar.v7i1.2386
23 - 35 Pradita Widi Aryani, Ni Nyoman Alit Triani

Macroeconomic Determinants of the Indonesian Composite Stock Price Index

An ARDL Approach (2016-2025)

10.52970/grar.v7i1.2401
36 - 49 Siti Syefira Salsabila , Al’an Falina Rizkya, Rizke Maulina , Nuresti Supartini , Gusganda Suria Manda
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The Effects of ROA, ROI, and Company Size on Audit Delay among IDX Companies Sanctioned for Late 2025 Interim Reporting

10.52970/grar.v7i1.2522
50 - 62 Septian Ade Saputra, Syakieb Arsalan
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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)

10.52970/grar.v7i1.2424
63 - 76 Muhammad Figo Yosawiyata, P. Pujiono
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