PENGARUH KEBERADAAN WANITA DALAM KEANGGOTAAN DEWAN, PROFITABIILITAS, LEVERAGE, RASIO AKTIVITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP RESTATEMENT LAPORAN KEUANGAN PERUSAHAAN
Abstract: This study aims to
analyze and provide empirical evidence about the influence of the presence of
women in the membership of the board, profitability, leverage, the ratio of
activity of the company, size of company, and independent board of the
company's restatement of financial statements ( Empirical Study on Non -
Financial Companies Listed on Stock Exchange Indonesia Year 2007-2012 ).
Several previous studies showed varying results. Previous research examines the
influence of gender on the restatement of financial statements using control
variables, whereas this study uses several control variables in previous
research that transformed into the independent variables to be tested, as well
as adding variable independent board. To obtain valid results, the testing
performed on each variable based on the hypothesis constructed.
The samples used were selected by purposive sampling method. The samples
were 137 non-financial companies that went public in the Indonesia Stock
Exchange of the observation period 2007-2012. The number of samples is the
result of the reduction of the population by some criteria, there are 71
companies that are not experiencing restatement and 66 companies that
experienced a restatement. The method used in the study to test the hypothesis
using logistic regression methods.
The results indicate that the presence of women in the membership of the
board, leverage, and the ratio of the company's activities affect the
restatement of financial statements, while profitability, firm size, and the independent board
restatement does not affect the company's financial statements.
Keywords: restatement,
financial reporting, agency theory, the theory of attitudes and behaviors,
women board members, profitability, leverage, activity ratio, firm size,
independent board
Penulis: Dyna Puspitasari,
Indira Januarti
Kode Jurnal: jpakuntansidd141128
