<![CDATA[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.]]>
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