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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Fani Monada Esaa Putri
Sekolah Tinggi Ekonomi Syariah Tunas Palapa
Economics, Econometrics & Finance

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FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR Immawan Azhar Ben Atasoge; Diky Angga Hendrawan; Fani Monada Esaa Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.
Co-Authors Diky Angga Hendrawan Immawan Azhar Ben Atasoge