ANALISIS KARAKTERISTIK PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP RESTATEMENT

  • Victoria Ari Palma Akadiati STIE Gentiaras Bandar Lampung
  • Victoria Ari Palma Akadiati STIE Gentiaras Bandar Lampung
Keywords: Leverage, Profitability, Restatement, Substitution Auditor, the Company Size

Abstract

This empirically study to analyze the characteristics company and change of auditors of the
restatement on the companies listed on the Indonesia Stock Exchange from 2007 until 2011. The
characteristics of the company include the size of the company, the company's profitability as measured
by ROA (return on assets), leverage measured using DER (debt to equity ratio).
The data used in this study were 506 sample companies listed on the Indonesia Stock
Exchange. The hypothesis in this study was tested by means of logistic regression analysis using
software tools SPSS 17.00.
The results show that firm size variables significantly influence the accounting restatements and
other variables such as profitability, leverage and change of auditors has no effect. Implications,
limitations and suggestions will be discussed further in this study

Published
2018-07-11
Issue
Vol 10 No 2 (2018): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Section
Original Research Papers