Jurnal Akuntansi dan Keuangan (JAK)
Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019

PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN

Sari Indah Oktanti Sembiring (FEB UNILA)
Mega Metalia (FEB Universitas Lampung)

Article Info

Publish Date
29 Jan 2019

Abstract

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of ...