Kecenderungan Dampak Restatement Laporan Keuangan

Abstract

Tanggal masuk 08-02-2022The 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 assets. Investors can pay attention to the presentation of restatements using a retrospective application.