PENGARUH FAKTOR-FAKTOR CORPORATE GOVERNANCE TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN (Study Empiris Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

Abstract

The purpose of this research is to empirically prove the Influence of Audit Committee Size, Audit Committee Financial Expertise, Audit Committee Independence, Independent Board of Commissioners and Board of Directors Size Against Restatement of Financial Statements. The population of this study is a transportation sector services company listed in the IDX in 2015 - 2019.The sample in this study amounted to 26 companies selected based on the purposive sampling method. Data analysis uses Logistic regression with the help of SPSS 17.0 application. Based on the results of the logistic regression test it was concluded that the Audit Committee's Size, Audit Committee's Financial Expertise, Audit Committee Independence, Independent Board of Commissioners and Board of Directors Size had no negative effect on the restatement of financial statements.