SARI INDAH OKTANTI SEMBIRING, 1221031016 (2014) PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI). Masters thesis, Universitas Lampung.
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Abstract
Abstrak Bahasa Indonesia Dengan menggunakan variabel bebas kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dan KAP BIG4, penelitian ini ingin melihat pengaruh corporate governance terhadap restatement laporan keuangan. Menggunakan sampel laporan keuangan tahun 2010 hingga 2012, penelitian ini menemukan bahwa ternyata kepemilikan institusional berpengaruh namun berlawanan arah terhadap hipotesis yang di analisis. Dan variabel bebas lainnya tidak berpengaruh terhadap restatement laporan keuangan. Hal ini diduga terjadi karena sampel penelitian yang digunakan tidak memisahkan antara yang restatement karena adanya koreksi kesalahan dan karena adanya perubahan metode akuntansi yang terjadi karena adanya perubahan standar akuntansi. Kata kunci : Corporate Governance, Restatement Laporan Keuangan Abstract bahasa Inggris Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2010 until 2012, this research found that institutional ownership is significant but opposite with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard. Keywords: Corporate Governance, Financial Restatement.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 4832500 . Digilib |
| Date Deposited: | 22 Dec 2014 04:40 |
| Last Modified: | 22 Dec 2014 04:40 |
| URI: | http://digilib.unila.ac.id/id/eprint/5977 |
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