The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.
Published
2025-07-01
Articles
The Effect of CEO Ethnicity, Ownership Concentration, and Audit Committee on Audit Report Lag
Purpose: This study examines several factors that may affect audit report lag, including CEO ethnicity, ownership concentration, and the number of audit committee meetings among LQ 45 companies in Indonesia from 2019 to 2022.
Methods: This study employed a quantitative descriptive method to examine the relationships between variables, including the partial effects. SPSS was used as the statistical analysis tool to conduct descriptive statistics, assess assumption classifications, perform regression analysis of the research model, and test hypotheses using partial tests and the coefficient of determination.
Results: The results of this study indicate that the CEO ethnicity and audit committee variables do not significantly affect audit report lag. However, the audit committee variable partially has a significant influence on audit report lag.
Conclusion: CEO ethnicity does not significantly affect audit report lag. In contrast, ownership concentration significantly affects audit report lags. Furthermore, the audit committee variable does not significantly affect the audit report lag.
Limitation: Audit Report Lag can reduce the usefulness and reliability of financial reports for users. There is a lack of references to these variables, especially the rarely studied ethnic variables. This study contributes to the literature by examining the relationship between the ethnicity and race of CEOs at LQ 45 companies as the research subject.
Contributions: This study contributes to the audit literature by providing empirical evidence of the influence of CEO ethnicity, ownership concentration, and audit committee activities on audit report lag, specifically within LQ45 companies in Indonesia, highlighting the unique role of ethnic diversity in corporate governance contexts.
Google Scholar
Garuda
Sinta
Pages: 79-92
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Envisioning Accountability through a Mobile Application: a Theoretical Framework
Purpose: The accountability of public officials is a cornerstone of democratic systems; however, citizens often struggle to oversee delegated authorities effectively because of population growth and governance complexity. This study proposes a mobile application designed to bridge this gap by enabling direct citizen engagement, real-time oversight, and transparency through an autonomous accountability committee.
Methods: This theoretical study employed a qualitative, hypothesis-driven approach that integrated governance principles, technological feasibility assessments, and comparative analyses.
Results: The proposed framework enables structured citizen participation in accountability processes through features such as complaint submission, voting, data audits, oversight, and investigative reporting. By aligning governance processes with democratic principles, the system fosters transparency, trust, and public administration responsibility.
Conclusion: The framework for an accountability mobile application leverages technology to improve transparency, citizen engagement, and government oversight. It addresses inefficiencies in traditional systems while overcoming challenges such as data security and legal recognition. Compared with existing digital tools, this system offers stronger engagement and enforcement. Future research should focus on pilot implementations to assess their impact on governance and public trust.
Limitations: As the research is entirely theoretical, practical challenges such as government adoption, cyber security risks, legal compliance, and technological scalability remain untested. The feasibility of implementation depends on institutional cooperation and regulatory adaptation.
Contributions: This research advances the discourse on democratic oversight, digital accountability, and citizen empowerment in public administration. Key features include AI monitoring, blockchain security, decentralized participation, and technology-based digital mechanisms, along with existing methods to ensure an effective accountability system.
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