Dampak Restatment Pada Penyajian Pelaporan Keuangan Pada Sektor Jasa Non Keuangan Tahun 2016-2019

Desiderius Novena Kosta, Nur Gita Suryati Putri, Lidwina Fanny E P, Imelda Sinaga

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, kap big four, return on assets (roa), leverage dan pengendalian internal terhadap restatetment pada perusahaan sektor jasa non-keuangan yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan dalam penelitian ini adalah 4 (empat) tahun, yaitu mulai dari tahun 2016-2019. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi logistic. Populasi dalam penelitian ini sejumlah 150 perusahaan sektor jasa non-keuangan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel adalah purposive sampling dan diperoleh sebanyak 36 perusahaan. Bedasarakan pengujian dan analisis hipotesis dapat disimpulkan bahwa variabel leverage dan pengendalian internal yang berpengaruh signifikan positif terhadap restatement laporan keuangan, sedangkan variabel lainnya tidak berpengaruh.


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