CORPORATE GOVERNANCE, AUDIT FIRM SIZE AND RESTATED FINANCIAL STATEMENT IN INDONESIA STOCK EXCHANGE
| Main Authors: | Rasyid, Ardiansyah, Ardana, I Cenik |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi
, 2014
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| Subjects: | |
| Online Access: |
http://repository.untar.ac.id/361/1/2353-5106-1-SM.pdf http://repository.untar.ac.id/361/ |
Daftar Isi:
- This research aims to describe the corporations to take restatement in financial statement suchas, corporate governance implementation and size of Audit Firm. Corporate Governance andsize of Audit Firm are involved in auditing process. Theoretically, those influence the quality offinancial statement. The occurrence of restatement of financial reporting is as a proxy for alower of financial statement quality. Hence, corporate governance and size of Audit Firm shouldprevent from restated financial statement. The result of this research describe that number ofindependent commissioner and number of audit committee do not prevent from restatedfinancial statement. In addition, size of Audit Firm is 1101 obvious to increase the quality offinancial statement, because there are several of big four audit firms have been appointed bysuch corporation as external auditor or some of restatements have been done by non-big four.This research describes the composition of independent commissioner, audit committee andalso Audit Firms size do not influence directly to restated financial statement.