PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA
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 f...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Jember
2018-08-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/7624 |
| _version_ | 1811161885666443264 |
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| author | Desy Ismah Anggraini Wiwiek Dianawati |
| author_facet | Desy Ismah Anggraini Wiwiek Dianawati |
| author_sort | Desy Ismah Anggraini |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-04-10T06:22:20Z |
| format | Article |
| id | doaj.art-00d144aca8ec404388a3ffbd412a84a3 |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:20Z |
| publishDate | 2018-08-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-00d144aca8ec404388a3ffbd412a84a32023-03-02T03:48:08ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772018-08-01152364410.19184/jauj.v15i2.76247624PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIADesy Ismah Anggraini0Wiwiek Dianawati1Universitas AirlanggaUniversitas AirlanggaThis 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 meetingshttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/7624 |
| spellingShingle | Desy Ismah Anggraini Wiwiek Dianawati PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Jurnal Akuntansi Universitas Jember |
| title | PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA |
| title_full | PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA |
| title_fullStr | PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA |
| title_full_unstemmed | PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA |
| title_short | PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA |
| title_sort | pengaruh corporate governance terhadap financial restatement pada perusahaan di indonesia |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/7624 |
| work_keys_str_mv | AT desyismahanggraini pengaruhcorporategovernanceterhadapfinancialrestatementpadaperusahaandiindonesia AT wiwiekdianawati pengaruhcorporategovernanceterhadapfinancialrestatementpadaperusahaandiindonesia |