Pengaruh Kepemilikan Pemerintah, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penyajian Kembali

Amelia Helsa(1*), Evelyn Jovita(2), Sany Sany(3),

(1) UK Petra
(*) Corresponding Author


Restatement is a matter that needs to be considered where the number of restatements
continues to be known by the public. The results found from previous studies regarding the types of
ownership have not shown consistent results so that this study aims to analyze the effect of types of
ownership on restatement. In this study, restatement was measured by a dummy variable. Meanwhile,
the independent variables used are ownership types. In addition, firm size and leverage are used as
control variables. The data used in this study is data originating from the financial sector listed on the
IDX with purposive sampling technique in 2015-2020. The method uses logistic regression analysis
with Software Statistical Package For Social Science (SPSS). Based on the results of the study, it
shows that government ownership and managerial ownership h


overnment ownership; institutional ownership; managerial ownership; restatement; leverage; firm size

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