Pengaruh Karakteristik Komite Audit Terhadap Financial Restatement (Studi Emp…

ABSTRACT This study aims to examine the effect of audit committee characteristics on financial restatements. Audit committee characteristics used in this studied are audit committee meeting, audit committee size, audit committee independence, and audit committee expertise. The population in this study is all companies listed on Indonesia Stock Exchange (IDX) in 2016-2017. Research sample i…