PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL RESTATEMENTS (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016)

Abstract

This study aims to examine the effect of audit committee characteristics on
financial restatements. Audit committee characteristics used in this study are
audit committee independence, audit committee meeting, audit committee size,
and audit committee expertise. The population in this study is all companies listed
on Indonesia Stock Exchange (IDX) in 2016. Research sample is determined using
a purposive sampling method. The data in this research is obtained by annual
reports of 27 companies that have restated their financial restatements and 27
companies that did not restate their financial restatements, resulting in a total of
54 samples. This study uses the Logistic Regression as a method of analysis. The
results prove that audit committee expertise influence financial restatements.
Meanwhile, audit committee independence, audit committee meeting, and audit
committee size have no significant effect on financial restatements.
Keywords: audit committee, corporate governance, financial restatements