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All Journal JAM Jurnal Pendidikan Ekonomi (JUPE) Jurnal Ekonomi Modernisasi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AKUNTANSI DEWANTARA Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI
Chandra, Budi
Universitas Internasional Batam
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Journal : JAM

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Analisis Faktor – Faktor yang Mempengaruhi Penyajian Kembali Laporan Keuangan Chandra, Budi
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.17

Abstract

The purpose of this study is to examine the characteristics of the audit committee, leverage, number of subsidiaries, percentage of foreign subsidiaries, percentage of non-executive directors, expertise of the board of directors, board size, and growth on the restatement of financial statements by using company data listed on the Indonesian Stock Exchange (IDX). Using a purposive sampling method that has several criteria to collect company data from 2014-2018 and test the data with the logistic regression test method. The conclusion is that there is an influence between the size of the audit committee, the number of subsidiaries, and the percentage of non-executive directors with the restatement of financial statements. While the audit committee independence variables, audit committee meetings, audit committee expertise, leverage, percentage of foreign subsidiaries, board of directors expertise, board size, and growth do not affect the restatement of financial statements.
Co-Authors Agnes Agnes Agnes Agnes Aliandrina, Dessy Andi Andi Angelina, Viona Angraini, Juli Anita Arianto, Hepy Hefri Barahama, Stella Maria Theresia Charles Charles Christina, Claudia Cintya Cintya Elivia Elivia Ivone, Ivone Jelena Jelena Jessica Jessy Christianti Kaling, Thomas Kelly Kelly Kelly Kelly Krisyadi, Robby Lily Purwianti Mardianto Mardianto Michelle Willestania Michelle Willestania Muliana Muliana Nainggolan, Ferdinand Natalia, Felisha Novia Junita Pangrani, Zoey Putra, Edy Yulianto Rahmadhani, Silvia Ratih Anggraini, Ratih Rico Rivaldo Santikawati Sari Wahyuni, Lily Sudhartio, Seli Seli Setyawan, Agustinus Sheren, Sheren Silvia Rahmadhani Siti Mahmudah Springer, Andriano Excelt Supriyanto Supriyanto Theresia Theresia Thomas Kaling Viona Angelina Yang Yitin Yopie, Santi