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.
The Nexus between Government Spending and Agricultural Output: Evidence from Zimbabwe
Purpose: This study aims to examine the relationship between government spending and agricultural output in Zimbabwe, while also evaluating the effects of macroeconomic variables such as inflation, carbon emissions, rainfall, population growth, and temperature on agricultural output.
Methods: The Autoregressive Distributed Lag (ARDL) model was employed using time-series data from 1980 to 2022. Data were sourced from the World Bank and the IMF. Diagnostic tests, including stationarity checks, cointegration analysis, and stability assessments (CUSUM and CUSUMSQ), were conducted to ensure the robustness of the model.
Results: The findings reveal significant short- and long-run relationships between government spending and agricultural output. Government expenditure, rainfall, and population positively influenced agricultural productivity, whereas inflation and carbon emissions had a negative effect. The ARDL model explains 95% of the variation in agricultural output, indicating a strong model fit and predictive power.
Conclusion: The Autoregressive Distributed Lag (ARDL) model demonstrated a positive relationship between government spending and agricultural output in both the short and long terms. Based on the results, the study concluded that sustained government support through subsidies, grants, and other resources has the potential to enhance agricultural productivity in Zimbabwe over time.
Limitations: The study is limited by the availability and quality of historical data, which may constrain the precision of certain estimates.
Contributions: This research assists the Ministry of Lands, Agriculture, Fisheries, Water, and Rural Development in developing targeted interventions to enhance the performance and resilience of Zimbabwe's farmers and agribusinesses. The findings can help the Reserve Bank of Zimbabwe align its policies with the evolving needs of farmers, especially post-COVID-19 and amid the Russia-Ukraine conflict.
Boda-boda Business Activity and Socioeconomic Transformation in Wakiso District, Uganda
Purpose: This study established the effect of Boda-boda Business Activity (BBA) on socioeconomic transformation in Wakiso District, Uganda.
Methods: This study employed a descriptive design with quantitative and qualitative approaches. A total of 89 respondents were determined from 114 people at the boda-boda stage in Kitemu. Questionnaires and interviews were used to collect data. The data were analyzed using SPSS to generate descriptive statistics. SEM was employed to establish the causal effect between the variables.
Results: The results indicated that people joined BBA to earn a living to support their families (Mean=4.4; Std.D=0.756), due to a lack of jobs (Mean=4.07; Std.D=1.055), and ease of repairing motorbikes (Mean=3.85; Std.D=1.417). Furthermore, BBA had a significant effect on socioeconomic transformation (?=0.392; p?0.000).
Conclusion: The BBA has the potential to bring substantial socioeconomic transformation, including employment creation (mean=4.0), improved mobility (mean=4.12), and stimulated local commerce (mean=3.79) in Kitemu Ward. Thus, the BBA had a positive effect on socioeconomic transformation (?=0.392, p<0.001).
Limitation: The study employed a descriptive survey design on motorbike riders in Kitemu Ward, which might hinder generalization of the study findings. Thus, more studies need to be conducted using different research designs on a larger sample of boda-boda stages in Wakiso.
Contributions: This study provides information to the Ministry of Work and Transport on how the boda-boda sector can be improved to enhance socioeconomic transformation in Wakiso.
Public-private partnership in widening Indonesia’s internet access with the Palapa Ring Project
Purpose: This study analyzes how well the Palapa Ring project helps provide equal Internet access across Indonesia, especially in the 3T (Frontier, Outermost, and Disadvantaged) regions. It aims to understand the role of policies and regulations in supporting the project's success and ensuring that all citizens have fair access to digital connectivity.
Methods: This study used a normative-juridical method with a qualitative approach. It analyzes the laws and policies related to the Palapa Ring Project. Data were collected by reviewing legal documents, government policy reports and academic writings. No field surveys or specific software were used, only a literature review.
Results: The study found that The Palapa Ring project has helped expand Internet access in 3T regions through cross-sector collaboration. However, there are still problems related to regulations and supervision that need to be improved to keep the project effective and trustworthy.
Conclusion: The project has made progress in increasing digital access in remote areas; however, stronger regulations and better oversight are necessary to maintain and improve its impact.
Limitations: This study is limited to analyzing documents and policies; it does not include direct field observations or interviews, which may limit practical insights.
Contributions: This study contributes to the discussions on digital equity, public policy, and infrastructure development. This is useful for policymakers, government agencies, researchers, and organizations working on digital transformation, especially in developing countries or underserved regions.
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