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All Journal Jurnal Cakrawala Akuntansi
Muhammad Gowon, Muhammad Gowon
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Economics, Econometrics & Finance Social Sciences

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The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations Utami Fajar Cahyani; Muhammad Gowon, Muhammad Gowon; Misni Erwati , Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46735

Abstract

The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.
The Effect Of Audit Quality, Audit Opinion And Company Size On Audit Report Lag In Listed Mining Sector Companies On The Indonesia Stock Exchange Januar, Wahyu Wiguna; Muhammad Gowon, Muhammad Gowon; Misni Erwati, Misni Erwati
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46740

Abstract

The purpose of this study is to determine the effect of audit quality, audit opinion, and company size on audit report lag. This study focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, with selected companies that meet specific criteria related to audit data availability. The data analysis method applied in this study is multiple linear regression. The results of this study show that audit quality and company size have a significant effect on audit report lag, while audit opinion does not have a significant influence. These findings suggest that larger companies tend to have shorter audit report lags, possibly due to better audit preparedness, and that higher audit quality can facilitate a more efficient audit process. The implication of this study is that companies need to improve their internal control systems and audit readiness, especially those with smaller operational scales, to avoid delays in financial reporting. Regulators and auditors are encouraged to consider company characteristics and audit quality when designing audit planning and oversight procedures. Future research could expand the analysis by including variables such as auditor workload, financial distress, or the use of audit technology, and by applying the model across different industry sectors for comparative insights.
Co-Authors Januar, Wahyu Wiguna Misni Erwati , Misni Erwati Misni Erwati, Misni Erwati Utami Fajar Cahyani