Jurnal Ilmiah ESAI
Vol 12 No 2 (2018)

Pengaruh Corporate Governance Terhadap Restatement dan Dampaknya Terhadap Harga Saham

Nolita Yeni Siregar (Polinela Negeri Lampung, Darmajaya)
Fitria Rahayu (Politeknik Negeri Lampung, Darmajaya)



Article Info

Publish Date
23 Jul 2018

Abstract

This study aims to prove empirically the influence of corporate governance proxied by the size of the board of commissioners, the independence of the board of commissioners, the size of the audit committee, managerial share ownership and institutional share ownership as well as its impact on stock prices. The data used in this research is secondary data. The population in this study is a public listed company listed on the Indonesia Stock Exchange period 2013-2015. The analysis technique used is logistic regression analysis. The test results prove that the size of the board of commissioners, the size of the audit committee and managerial share ownership, negatively negatively affect the restatement, while the independence of the board of commissioners and institutional ownership have no significant significant effect on the restatement and restatement negatively effect on stock prices. Keywords: Board size, board independence, audit committee , managerial share ownership, institutional share ownership, restatement, stock price 

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Journal Info

Abbrev

ESAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online ...