Pengaruh Board of Commissioners, Audit Committee Size, Leverage, dan Company Size terhadap Financial Restatement pada Financial Sectors Listed on IDX Periode 2017-2021

Abstract

This study aims to determine the effect of board of commissioners, audit committee size, leverage, and company size on financial restatement in financial sectors companies listed on the Indonesia Stock Exchange (IDX) period 2017-2021. The type of data used in this study is secondary data derived from the company’s annual report which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id) and official company websites. The population of this study consists of 106 companies. The sampling method used in this research is purposive sampling and acquired 41 companies as the sample. Data processing using IBM SPSS Statistics 25 application program and the analysis used is logistic regression analysis. The result contained in this study is that audit committee size has a negative and significant effect on financial restatement. Company size has a positive and significant effect on financial restatement. While board of commissioners and leverage have no significant effect on financial restatement. The results also show that board of commissioners, audit committee size, leverage, and company size simultaneously have a significant effect on financial restatement in financial sectors companies listed on the Indonesia Stock Exchange (IDX) period 2017-2021.