Pengaruh Komisaris Independen, Kualitas Audit, Komite Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Financial Restatement pada Perusahaan yang Terdaftar dalam Bursa Efek Indonesia Periode 2020-2022

Abstract

This study aims to examine and analyze the influence of independent commissioners, audit quality, audit committees, managerial ownership, and institutional ownership partially and simultaneously on the financial statements of companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This study has a total sample of 43 companies using a purposive sampling technique. Methods of data analysis using logistic regression analysis. The results of the study partially show that independent commissioners, managerial ownership, and institutional ownership have a positive and significant effect on financial statements, and audit quality has a negative and significant effect on financial statements. The audit committee have no significant effect on the financial restatement. The results of the study simultaneously obtained that independent commissioners, audit quality, audit committees, managerial ownership, and institutional ownership have a significant effect on the financial restatement