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All Journal Gorontalo Accounting Journal Golden Ratio of Auditing Research Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru
Anwar, Rapika
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Economics, Econometrics & Finance Education Social Sciences

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Size Board of Commissioners, Independent Commissioners and Audit Committee on Audit Report Lag Anwar, Rapika; Suleman, Nurjana; Thalib, Maryati Kadir
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines whether the size of the board of commissioners, independent commissioners, and audit committees affects audit report lag in manufacturing companies listed on the IDX. The sampling process uses the purposive sampling method; this method is used so that the samples taken are under the criteria—sources of data in the study obtained from companies in the form of secondary data. And the data processing method used is multiple regression analysis, with the help of SPSS for Windows software. The results of this study indicate that partially the variable size of the board of commissioners has a positive and significant effect on audit report lag. In contrast, the variables of independent commissioners and audit committees have a negative and significant impact on audit report lag. The results of this study can also be used as input and a reference for companies in observing the implementation of the preparation of quality company financial reports to reduce audit report lag.
Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables Anwar, Rapika; Ishak, Parmin
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.676 KB) | DOI: 10.32662/gaj.v4i1.1435

Abstract

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.
Size Board of Commissioners, Independent Commissioners and Audit Committee on Audit Report Lag Anwar, Rapika; Suleman, Nurjana; Thalib, Maryati Kadir
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines whether the size of the board of commissioners, independent commissioners, and audit committees affects audit report lag in manufacturing companies listed on the IDX. The sampling process uses the purposive sampling method; this method is used so that the samples taken are under the criteria—sources of data in the study obtained from companies in the form of secondary data. And the data processing method used is multiple regression analysis, with the help of SPSS for Windows software. The results of this study indicate that partially the variable size of the board of commissioners has a positive and significant effect on audit report lag. In contrast, the variables of independent commissioners and audit committees have a negative and significant impact on audit report lag. The results of this study can also be used as input and a reference for companies in observing the implementation of the preparation of quality company financial reports to reduce audit report lag.
Representasi Masalah Akuntansi Dalam Kebijakan Pemberdayaan UMKM Food Street Kota Gorontalo: Pendekatan WPR Ramli, Rizka Y.; Anwar, Rapika
PEKA Vol. 14 No. 1 (2026): Juni
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/peka.2026.vol14(1).28919

Abstract

Kebijakan pemberdayaan UMKM sering merepresentasikan masalah UMKM sebagai keterbatasan modal, pemasaran, legalitas, dan digitalisasi, sementara masalah akuntansi dasar tidak selalu ditempatkan sebagai fondasi pemberdayaan. Penelitian ini bertujuan menganalisis representasi masalah akuntansi dalam kebijakan pemberdayaan UMKM food street Kota Gorontalo melalui pendekatan What is the Problem Represented to be (WPR ). Penelitian ini menggunakan desain kualitatif kritis dengan informan pelaku UMKM food street , unsur dinas/pendamping UMKM, lembaga pembiayaan, akademisi akuntansi, dan komunitas UMKM. Instrumen penelitian meliputi pedoman wawancara, lembar observasi, dan analisis matriks WPR. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan enam pertanyaan WPR. Hasil penelitian menunjukkan bahwa kebijakan pemberdayaan UMKM cenderung menonjolkan modal, digitalisasi, legalitas, dan akses pasar sebagai masalah utama, sedangkan pencatatan keuangan, pelaporan uang usaha dan pribadi, informasi biaya, pengukuran laba, bukti transaksi, dan kesiapan SAK EMKM belum menjadi perhatian dominan. Implikasi penelitian ini menegaskan perlunya reformulasi pemberdayaan UMKM berbasis akuntabilitas keuangan melalui buku kas harian, klarifikasi kas, perhitungan biaya sederhana, dan pendampingan SAK EMKM.
Co-Authors Maryati Kadir Thalib Parmin Ishak Ramli, Rizka Y. Suleman, Nurjana