Desy Ismah Anggraini

Universitas Airlangga

Wiwiek Dianawati

Universitas Airlangga

DOI: https://doi.org/10.19184/jauj.v15i2.7624

ABSTRACT 

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis.

Keywords: restatement, boards of directors, independent commissioners, audit committee meetings

ABSTRAK

Penelitian ini menganalisis pengaruh jumlah anggota dewan direksi, proporsi komisaris independen, dan frekuensi rapat komite audit terhadap restatement keuangan. Penelitian ini menggunakan sampel perusahaan terdaftar di Bursa Efek Indonesia (IDX) dari semua sektor industri kecuali sektor keuangan, dengan periode penelitian dari tahun 2012 hingga 2016. Hasil menunjukkan bahwa jumlah anggota dewan direksi dan proporsi komisaris independen di perusahaan memiliki hubungan negatif dengan restatement, namun tidak signifikan. Frekuensi rapat komite audit memiliki hubungan positif dan signifikan, namun tidak sesuai dengan hipotesis penelitian.

Keywords:  dewan direksi, komisaris independen, rapat komite audit, restatement

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