PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMISARIS TERHADAP FINANCIAL RESTATEMENT

I Dewa Ardana(1*), Sany Sany(2),


(1) UK Petra
(2) 
(*) Corresponding Author

Abstract


Financial restatements represent a serious failure in financial reporting, and can
significantly affect many organizations, institutions, investors, markets and regulators.
This study aims to analyze the effect of board and commissioner analysis on financial
restatements. The population in this study are financial sector companies listed on the
IDX from 2016-2020. With a total of 76 companies (www.idx.co.id). The data analysis
technique that will be used uses a quantitative approach by performing logistic regression
analysis to see the effect of the independent variables on the variables. The results show
that Hypothesis H1 is accepted, where board size has an effect on financial restatements.
Hypothesis H2 is accepted, where board independence has a negative effect on financial
restatements. Hypothesis H3 is rejected, where women on board have no effect on
financial restatements.


Keywords


board size, board independence, women on board, and financial restatement

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