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Persepsi Masyarakat Tentang Representasi dalam Pilkada Tidak Langsung dan Dampaknya Terhadap Legitimasi Kepala Daerah Terpilih: (Studi Kasus : Jalan Taduan, Kec. Medan Tembung, Sumatera Utara) Mhd Rizki Akbar; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Nur Azizaini Zhaharah; Cindy Aryani Putri; Putri Yasmin; Seniman Hati Zebua
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 2 (2025): Agustus: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i2.2350

Abstract

This study aims to build a complete picture of the relationship between the indirect regional election system, public perception of political representation, and the level of legitimacy of elected regional heads. Public perception of representation in indirect regional elections is the public's view of political representation in the election of regional heads by the DPRD and its influence on public recognition and trust in the elected regional heads. This legitimacy is the main foundation for regional heads to carry out their duties and authorities effectively. This study uses a qualitative approach with a descriptive method. Data collection techniques are carried out through observation, interviews, and documentation of relevant sources. The number of respondents in this study was 5 respondents. The results of the study show that most people reject indirect regional elections because they are considered to reduce public participation and weaken the legitimacy of regional heads. Direct regional elections are considered more democratic, representative, and reflect the will of the people.
Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara Amelia Kartika; Cindy Aryani Putri; Seniman Hati Zebua; Nasirwan, Nasirwan; Nabila Tijani Tharifah
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xhbbnv76

Abstract

This study examines audit report lag from the perspective of audit firm size and company size within the coal mining subsector listed on the Indonesia Stock Exchange. The research adopts a qualitative, non-empirical approach based on a systematic literature review, integrating conceptual and empirical insights to explain the determinants of audit timeliness. The findings indicate that audit firm size plays a critical role in shaping audit efficiency, where larger audit firms are associated with higher audit quality, stronger resources, and more structured methodologies that contribute to shorter audit completion periods. On the firm side, company size reflects both organizational capacity and operational complexity, creating a dual effect on audit report lag. While larger firms benefit from more sophisticated internal control systems and reporting readiness, they also face higher complexity that may extend audit procedures. The interaction between auditor characteristics and firm attributes produces a dynamic and context-dependent pattern of audit report lag.