BAGAIMANA CORPORATE GOVERNANCE DAN FIRM CHARACTERISTICS MEMPENGARUHI FINANCIAL RESTATEMENT?

Authors

  • Rr. Sri Saraswati Fakultas Ekonomi dan Bisnis, Universitas Telkom
  • Wahdan Arum Inawati Fakultas Ekonomi dan Bisnis, Universitas Telkom

Keywords:

Company Characteristics, Corporate Governance, Restatement of Financial Statements

Abstract

Financial restatement is an action taken by company management to correct its published financial reports. Financial restatement indicates that the company has made a mistake in recording it. This can trigger the concern of users of financial reports by questioning the quality of financial reports that have been published by management. The purpose of this study was to further discuss the effect of corporate governance and company characteristics on financial restatement. Researchers conducted a literature study by collecting articles related to financial restatement. The population in this study was the result of research from previous researchers in the form of articles published in journals and not yet regarding the financial restatement from 2001 to 2020. The source technique came from Google Scholar, Emerald journal, and Springer journal. From the results of the literature study, it can be concluded that research gaps were still found, namely in corporate governance variables including independent directors, outside director boards, director size, meeting frequency, audit committee size, independent audit committee, auditor switching, institutional ownership and internal ownership. While the variable of company characteristics is the size of the company and the age of the company. The limitation of this study is the limited number of samples analyzed by the researcher.

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Published

2021-03-23

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Section

Articles