PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP RESTATEMENT LAPORAN KEUANGAN

Yuri Mustika Emuldo, Windhy Puspitasari

Abstract


This study aims to examine and analyze the effect of the independent variable with the dependent. The independent variable in this study is the Board of Commissioners, Audit Committee Size, Leverage and Company Size, while the dependent variable in this study is restatement. This study uses quantitative data and the data used in this study are secondary data obtained from the Indonesia Stock Exchange. The population used in this study are consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2020. The total sample selected during 2016 to 2020 was 175. The sampling technique was purposive sampling. The method used in this research is logistic regression analysis. The results showed that the variables of the size of the audit committee and the size of the company had an effect on the restatement of financial statements. Meanwhile, the Board of Commissioners and Leverage have no effect on the Financial Statements Restoration


Keywords


Board of Commissioners, Audit Committee Size, Leverage, Company Size and Financial Statement Restatement

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References


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