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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal EduHealth
Fery Wijaya
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Religion Arts Humanities Economics, Econometrics & Finance Health Professions Public Health Social Sciences Veterinary

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Relevance of Value and Determinants of Restatement Financial Statements Fery Wijaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6892

Abstract

The reported financial statements have a general purpose, namely to provide information about the company's financial position, performance and cash flows that are useful for most users of financial statements in order to make investment decisions and demonstrate management's stewardship for the use of resources entrusted to them. they. The purpose of this study was to determine and analyze the effect of restatement of financial statements on firm value. Profitability, leverage, firm size and audit quality together can explain the possibility of a financial statement restatement.
Co-Authors Abadi Aman Ajardiana Idrus Dwi Astari Suja'nah Nasrudin Andi Mappaware Trika Irianta