Analisis Faktor-Faktor yang Mempengaruhi Penyajian Kembali Laporan Keuangan

Novira, Jessy (2020) Analisis Faktor-Faktor yang Mempengaruhi Penyajian Kembali Laporan Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan penelitian ini untuk menguji independensi komite audit, rapat komite audit, ukuran komite audit, keahlian komite audit, leverage, jumlah anak perusahaan, persentase anak perusahaan asing, persentase direktur non eksekutif, keahlian dewan direksi, board size, dan growth terhadap penyajian kembali laporan keuangan, dengan memanfaatkan data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini memakai metode purposive sampling yang memiliki beberapa kriteria dalam menggumpulkan data yang terdaftar pada BEI dari tahun 2014-2018. Data sekunder yang digunakan berasal dari laporan keuangan perusahaan yang sudah dipublikasikan di BEI dengan pengujian metode uji regresi logistik. Hasil penelitian yang diperoleh dapat disimpulkan adanya pengaruh antara ukuran komite audit, jumlah anak perusahaan, persentase direktur non eksekutif dengan penyajian kembali laporan keuangan. Sedangkan pada variabel independensi komite audit, rapat komite audit, keahlian komite audit, leverage, persentase anak perusahaan asing, keahlian dewan direksi, board size, dan growth tidak memiliki pengaruh pada penyajian kembali laporan keuangan. ********************************************************************** The purpose of this study is to examine the independence of the audit committee, audit committee meetings, audit committee size, audit committee expertise, leverage, number of subsidiaries, percentage of foreign subsidiaries, percentage of non-executive directors, board of director expertise, board size, and growth on the restatement of financial statements by utilizing company data listed on the Indonesia Stock Exchange (IDX). A purposive sampling method that has several criteria for gathering data registered on the Indonesia Stock Exchange from 2014-2018 was used in this study. The secondary data used came from the company's financial statements that have been published on the IDX by testing the logistic regression test method. The concluded results are; there is an influence between the size of the audit committee, the number of subsidiaries, and the percentage of non-executive directors with the restatement of financial statements. While the audit committee's independence variables, audit committee meetings, audit committee expertise, leverage, percentage of foreign subsidiaries, board of director expertise, the board size, and growth do not affect the restatement of financial statements.

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