Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement

Sevira Rahma Harmara ; Fitra Dharma
Jurnal Akuntan Publik 📅 2023 Vol 1, No 4 🔗 DOI: 10.59581/jap-widyakarya.v1i4.1681
Abstract
This research aims to analyze and determine the influence of each variable of auditor change, ownership concentration, number of audit committee meetings, company size, profitability and liquidity on restatement cases in non-financial institutional companies listed on the IDX in 2017-2021. The sample used in this research was 76 companies. The research results show that; changing auditors has a significant negative effect on restatements in non-financial companies listed on the IDX; the number of audit committee meetings has a significant negative effect on restatements in non-financial companies listed on the IDX; ownership concentration has a significant negative effect on restatements in non-financial companies listed on the IDX; company size has a significant positive effect on restatement in non-financial companies listed on the IDX; profitability has a positive and insignificant effect on restatement in non-financial companies listed on the IDX; and Liquidity has a significant negative effect on restatement in non-financial companies listed on the IDX.
Keywords
Restatement; Non-Financial Companies; Change of Auditor; Ownership Concentration; Number of Audit Committee Meetings; Company Size; Profitability; Liquidity
How to Cite

Sevira Rahma Harmara & Fitra Dharma (2023). Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement. Jurnal Akuntan Publik, 1(4). https://doi.org/10.59581/jap-widyakarya.v1i4.1681

Sevira Rahma Harmara; Fitra Dharma, "Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement," Jurnal Akuntan Publik, vol. 1, no. 4, 2023.

Sevira Rahma Harmara; Fitra Dharma. "Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement." Jurnal Akuntan Publik, vol. 1, no. 4, 2023.

Sevira Rahma Harmara; Fitra Dharma. "Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement." Jurnal Akuntan Publik 1, no. 4 (2023).

Sevira Rahma Harmara & Fitra Dharma (2023) 'Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement', Jurnal Akuntan Publik, 1(4). doi: 10.59581/jap-widyakarya.v1i4.1681.

Sevira Rahma Harmara; Fitra Dharma. Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement. Jurnal Akuntan Publik. 2023;1(4).

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