Pengaruh Ukuran Perusahaan terhadap Restatement Laporan Keuangan Dengan Corporate Governance sebagai Variabel Moderasi

Abstract

Research aims to determine the effect of company size on the restatement of financial statements with corporate governance as a moderation variable. The population in this case of the study was a manufacturing company registered with the IDX during the period of 2016 to 2020. The determination of samples in this study is based on nonprobability sampling methods with purposive sampling techniques. This research uses logistic regression analysis techniques. The results of this study found that the size of the company had no effect on the restatement of financial statements and corporate governance could not weaken the positive influence of the company's size on the restatement of financial statements.

Keywords: Company size, Restatement financial statements, Corporate Governance