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Pengaruh Karakteristik Komite Audit Terhadap Financial Restatement (Studi Empiris Terhadap Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2017)

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 is determined using a
purposive sampling method. The data in this research is obtained by annual reports
of 136 companies that have restated their financial restatements multiplied 2,
resulting in a total of 272 samples. This study uses the Logistic Regression as a
method of analysis. The results prove that audit committee meeting has an positive
effect on financial restatements and audit committee independence has an negative
effect. Meanwhile, audit committee size and audit committee competency has not
effect on financial restatements.
Keywords : Audit Committee Characterisitc, Corporate Governance, Financial
Restatement

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0045)
02 03. 121 (0045)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 121 (0045)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0045)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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