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Pengaruh Karakteristik Ceo, Kualitas Audit Dan Corporate Governance Terhadap Penyajian Kembali Laporan Keuangan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023)

ABSTRACT
This study aims to examine the influence of CEO characteristics, audit quality
and corporate governance on the restatement of financial statements. The population
in this study is manufacturing companies listed on the Indonesia Stock Exchange
website from 2019-2023. The research sample was selected using the Purposive
Sampling technique and 30 companies that met the criteria were obtained, with a total
sample of 150 observations. The data analysis method used is logistic regression
analysis. The results of the study show that CEO education and audit quality have a
significant effect on the restatement of financial statements. Meanwhile, CEO tenure,
CEO age, size of the board of commissioners, independent board of commissioners and
size of the audit committee have no effect on the restatement of financial statements.
Keywords: CEO Characteristics, Audit Quality, Corporate Governance,
Restatement of Financial Statements.

Ketersediaan
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Perpustakaan Universitas Riau 1802111855
1802111855
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802111855
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802111855
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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