Kecenderungan Dampak Restatement Laporan Keuangan

Imelda Sinaga, Victoria Ari Palma Akadiati, Birgita Neysa Naomi Efrem Mentari

Abstract


The aim of this research is to re-investigate the trend of the impact of the restatement on financial statements. The research method employed was logistic linear regression. There is a significant effect on KAP Big 4, CEO turnover, CR, and internal control which cause restatement and disrupt the quality of financial statement presentation. The issuer obtains funding from debt with interest included in fixed costs. Potential profit from investors can be developed for assets. Investors can pay attention to the presentation of restatements using a retrospective application.

Abstrak

Tujuan dari penelitian ini adalah untuk menyelidiki kembali tren dampak penyajian kembali terhadap laporan keuangan. Metode penelitian yang digunakan adalah regresi linier logistik. Terdapat pengaruh yang signifikan terhadap KAP Big 4, pergantian CEO, CR, dan pengendalian internal yang menyebabkan terjadinya penyajian kembali dan mengganggu kualitas penyajian laporan keuangan. Emiten memperoleh pendanaan dari utang dengan bunga yang termasuk dalam fixed biaya, sehingga potensi keuntungan dari investor dapat dikembangkan untuk aset. Investor dapat memperhatikan penyajian penyajian kembali dengan menggunakan aplikasi retrospektif.


Keywords


Restatement; Financial statement; Restropective application.

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References


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DOI: http://dx.doi.org/10.33795/jraam.v6i1.008

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