PENGARUH KEBERADAAN WANITA DALAM KEANGGOTAAN DEWAN, PROFITABIILITAS, LEVERAGE, RASIO AKTIVITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP RESTATEMENT LAPORAN KEUANGAN PERUSAHAAN(Studi Empiris pada Perusahaan Non-financial yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012)

TL;DRAbstract

This study aims to analyze and provide empirical evidence about the influence of the presence of women in the membership of the board, profitability, leverage, the ratio of activity of the company, size of company, and independent board of the company's restatement of financial statements (Empirical Study on Non-Financial Companies Listed on Stock Exchange Indonesia Year 2007-2012). Several previous studies showed varying results. Previous research examines the influence of gender on the restatement of financial statements using control variables, whereas this study uses several control variables in previous research that transformed into the independent variables to be tested, as well as adding variable independent board. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. The samples were 137 non-financial companies that went public in the Indonesia Stock Exchange of the obs

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