CD Skripsi

Pengaruh Karakteristik Komite Audit Terhadap Penyajian Kembali Laporan Keuangan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020)

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ABSTRACT
This study aims to axamite and prove it empiricially the effect of committee characteristic on the financial restatement. This population in this study are all companies listed in the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample selection in this study used purposive sampling method. The sample selected in this study were 42 companies and the selected based on purposive sampling method. The data analysis method used in this research logistic regression analysis. The result of this research show that audit committee size, audit committee expertise, and audit committee meeting has an effect on financial restatement. Meanwhile, audit committee independence has no effect on the financial restatement.
Keywords: audit committee characteristics, corporate governance, financial restatement

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802112049

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802112049

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

DAUS

Versi lain/terkait

Lampiran Berkas

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