Relationship Between The Corporate Governance Mechanism and Auditors Characteristic to The Restated Financial Statements In Indonesia Stock Exchange

Rasyid, Ardiansyah (2011) Relationship Between The Corporate Governance Mechanism and Auditors Characteristic to The Restated Financial Statements In Indonesia Stock Exchange. Karya Ilmiah Dosen. pp. 15-23. ISSN 978-602-19434-0-3

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Abstract

The objective of this research is to find the corporate governance mechanismand Auditors Characteristic to influence the occurrence of the restated financialstatement. That factors influence the financial stement quality. The restatedfinancial statement has indicated that the financial statement quality previouslyis down grade. Hence, proxy of decreasing financial reporting quality is measuredby through occurrence of restated financial reporting. The result of this researchhave found that the number of audit committee contribute to influence thisoccurrence, but for independent Commissioners can not depict clearly. Forauditors characteristic does not have a relationship to occurrence of restatedfinancia l reporting, because not-big four can influence the quality of financialstatement than the big four performance. This result does not support premisethat big four have good performance than not big-four.

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 08:29
Last Modified: 03 Apr 2017 08:29
URI: http://repository.untar.ac.id/id/eprint/277

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