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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER
Desy Ismah Anggraini
Universitas Airlangga
Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Desy Ismah Anggraini; Wiwiek Dianawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7624

Abstract

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis. Keywords : restatement, boards of directors, independent commissioners, audit committee meetings
Co-Authors Wiwiek Dianawati