Analisis Hubungan antara Strong Boards dan External Governance terhadap Accounting Restatement

This study aimed at identifying the relationship between the existence of strong boards and external governance to accounting restatement. The strong boards were characterized and identified by board independence, audit independence, and board size. External governance is identified by B-Index that...

Full description

Bibliographic Details
Main Authors: Citra Yuristisia, Niki Lukviarman
Format: Article
Language:English
Published: Universitas Islam Indonesia 2011-03-01
Series:Jurnal Siasat Bisnis
Online Access:https://jurnal.uii.ac.id/JSB/article/view/2003