PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN

  • Sari Indah Oktanti Sembiring FEB UNILA
  • Mega Metalia FEB Universitas Lampung
DOI: https://doi.org/10.23960/jak.v24i1.117

Abstract

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.

Downloads

Download data is not yet available.
Published
2019-01-29
How to Cite
Sembiring, S., & Metalia, M. (2019, January 29). PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN. Jurnal Akuntansi Dan Keuangan (JAK), 24(1), 76-88. https://doi.org/https://doi.org/10.23960/jak.v24i1.117
Issue
Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Section
Articles

Jurnal Akutansi dan Keuangan allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions

Authors are allowed to archive their submitted article in an open access repository
Authors are allowed to archive the final published article in an open access repository with an acknowledgment of its initial publication in this journal