Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI:10.47153/afs31.6202023

F. Wijayati

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引用次数: 1

Abstract

This research was conducted because there was a phenomenon of financial restatement by manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This study was conducted with the aim to test whether there was an influence of the independent variable corporate governance and company-specific characteristics on the dependent variable of financial restatement. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2020 research period. The sampling technique used was purposive sampling so that a sample of 42 companies was obtained for 6 years and produced 252 observational data. The data analysis technique used in this research was logistic regression analysis. The results of the study showed that the audit quality variable had a positive effect on financial restatement, while the variable size of the board of commissioners, independent commissioners, audit committee expertise, audit quality, executive compensation, company age, company performance, company leverage and liquidity have no effect on financial restatement.

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从公司治理和公司特征看制造业公司财务重述

之所以进行这项研究，是因为2015-2020年在印尼证券交易所上市的制造业公司存在财务重述现象。本研究旨在检验自变量公司治理和公司特殊性是否对财务重述的因变量有影响。本研究的人口是2015-2020年研究期间在印度尼西亚证券交易所上市的制造业公司。采用的抽样技术是有目的抽样，在6年的时间里获得了42家公司的样本，产生了252份观察数据。本研究使用的数据分析技术为逻辑回归分析。研究结果表明，审计质量变量对财务重述有正向影响，而董事会规模、独立专员、审计委员会专业知识、审计质量、高管薪酬、公司年龄、公司业绩、公司杠杆和流动性变量对财务重述没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.