ANALISIS DEKRIPSI HUBUNGAN ANTARA KARAKTERISTIK PERUSAHAAN, INDEPENDEN KOMISARIS, KOMITE AUDIT DAN REPUTASI AUDITOR TERHADAP TERJADINYA PERNYATAAN KEMBALI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Santioso, Linda and Tjakrawala, FX Kurniawan and Ardiansyah, Ardiansyah (2011) ANALISIS DEKRIPSI HUBUNGAN ANTARA KARAKTERISTIK PERUSAHAAN, INDEPENDEN KOMISARIS, KOMITE AUDIT DAN REPUTASI AUDITOR TERHADAP TERJADINYA PERNYATAAN KEMBALI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Karya Ilmiah Dosen. pp. 1-36.

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Abstract

The aim of research is to observe and investigate the relationship between thecharacteristics of corporate, such as; corporate size and corporate industry, the auditcommittee, independent commi"ssioner and the auditor reputation and the occurrence offinancial reporting restated. That variables is to contribute to influence to financialreporting quality. The Financial statement restated is to indicate that the financialreporting quality is to be distorted and that could be up from reporting process. Theproxy of decreasing financial reporting quality is to be measured by occurrence offinaneial reporting restated The expected result of this research is to indicate the lackof good corporate governance mechanism, which are; independent commissioners,audit committee, corporate characteristics and auditor reputation. All variables are tocore late the occurrence of restated financial reporting, which means the all kind factorscan contribute to decrease quality of financial reporting.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 03 Apr 2017 06:47
Last Modified: 03 Apr 2017 06:47
URI: http://repository.untar.ac.id/id/eprint/263

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