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Rino Tam Cahyadi, Rino Tam
Fakultas Ekonomi Dan Bisnis; Universitas Ma Chung
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Audit Committee Characteristics and Financial Restatements: Evidence from Two-Tiered System Melyana Handoko; Tarsisius Renald Suganda; Rino Tam Cahyadi
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1554

Abstract

This study aims to examine the relationship between audit committee characteristics and the occurrence of financial restatements in Indonesia’s Consumer Business, Energy, and Manufacturing sectors, with a focus on the unique context of Indonesia as the research setting. Financial restatements, often referred to as an "accounting trust crisis," indicate weak corporate governance and the presence of agency conflicts within firms. Grounded in Agency Theory, this research investigates whether inherent attributes of the audit committee influence the likelihood of financial restatements. The study utilizes annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, analyzing 1,547 firm-year observations using a binary logistic regression model. The first model examines the effect of audit committee characteristics—size, independence, meeting frequency, tenure, age, and political connections—on the likelihood of financial restatements. The second model incorporates gender diversity as a moderating variable to assess its influence on these relationships. The findings reveal that, in the Indonesian context, audit committee independence and meeting frequency significantly increase the likelihood of financial restatements when gender diversity is not considered. However, when gender diversity is accounted for, committee size becomes a significant factor, suggesting that a larger committee only has an impact when female representation is present. These findings offer insights for firms and policymakers on the importance of strengthening corporate governance practices by considering audit committee attributes and advocating for gender diversity.
Co-Authors Alysha Iswanti Sutrisna Andarvici, Akta Aruna Anugrah, Audito Aji Audito Aji Anugrah Ayu, Regina Diah Retno Bagas Brian Pratama Basory, Hartomy Akbar Catharina Aprilia Hellyani Catharina Aprilia Hellyani Catherine Agatha Soesanto Cecilia Deandra Christina Indranatan Cesatyanegara, Nadine Ranisyademas Hawidiajati Chen, Noriko Christiawan, Giovanni Clarissa, Felicia Daniel Happy Putra Daniel Sugama Stephanus Dewany, Amanda Salsa Dian Wijayanti Dian Wijayanti Dian Wijayanti Djie, Jonathan Felizio Endang Mardiati Eva Monica, Eva Flavian Naretius Gunawan Fulvian Wahyu Danendra Mangkuluhur Giovanni Christiawan Munaiseche Halim, Dorothy Srikandi Hardana, Richio Putra Hariono, Michael Wijayanto Helios, Christover Hendriyanto, Felensia Clara Santa Ingrid Susanto Jedija, Jehu Jerri Benardus Junaidi, Thitania Chatrine Lembut, Putu Indrajaya Liem Gai Sin Lilik Purwanti Lituhayu, Anagata Salsabila Marcelino Andrew Melinda, Debby Melyana Handoko Oktariani, Fitri Peter Jonathan Pratama, Bagas Brian Priswanti, Sheril Putrianto, Novenda Kartika Rachel Widya Fernanda Rhenaldy Pius Wicaksono Rohim, Yasin Nur Rollando, Rollando Sahala Manalu, Sahala Sammy Gerald Sentosa Santi Widyaningrum Santi Widyaningrum Sentosa, Sammy Gerald Setia Andrew Nugraha Sondakh, Aisvaryachandra Philea Sugiarto, Christopher Mael Sunaryo, Sherly Natalia Susanto, Ingrid Susilo, Yenita Sutrisna, Alysha Iswanti Tarsisius Renald Suganda Tarsisius Renald Suganda Tarsisius Renald Suganda Uki Yonda Asepta Wachyudi, Stefanny Wahyono, Seno Aji Wijaya, Leona Amelia Wijaya, Steffany Natalie Windra Swastika Yudhi Kurniawan