PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA

Desy Ismah Anggraini , Wiwiek Dianawati

External / Open Access

2018 Jurnal Akuntansi Universitas Jember 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

Full Title PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA

Primary Author Desy Ismah Anggraini

Co-Authors Wiwiek Dianawati

Publication Type Journal Article

Year 2018

Journal Jurnal Akuntansi Universitas Jember

Volume / Issue Vol. 15, No. 2

Pages 36–44

Category Corporate Governance

Institution External / Open Access

Access Open Access

Added to Library March 24, 2026

Cite This Publication

APA

Desy Ismah Anggraini, Wiwiek Dianawati (2018). PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA. *Jurnal Akuntansi Universitas Jember*, 15(2), 36–44.

MLA

Desy Ismah Anggraini. "PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA." *Jurnal Akuntansi Universitas Jember*, vol. 15, no. 2, 2018, pp. 36–44.

DOI

https://doi.org/10.19184/jauj.v15i2.7624