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Kecenderungan Dampak Restatement Laporan Keuangan

Imelda Sinaga, Victoria Ari Palma Akadiati, Birgita Neysa Naomi Efrem Mentari
2022 Journal of Research and Applications Accounting and Management  

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Tanggal masuk 08-02-2022 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
more » ... ets. Investors can pay attention to the presentation of restatements using a retrospective application.
doi:10.33795/jraam.v6i1.008 fatcat:zmsx7o6kpjg75bvvvvusqjdney
Citation

Imelda Sinaga, Victoria Ari Palma Akadiati, Birgita Neysa Naomi Efrem Mentari. "Kecenderungan Dampak Restatement Laporan Keuangan." Journal of Research and Applications Accounting and Management 6.1 (2022)