PENGARUH AUDIT REPORT LAG, KEY AUDIT MATTERS DISCLOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP FINANCIAL RESTATEMENT

NADYA ANNIDA, . (2026) PENGARUH AUDIT REPORT LAG, KEY AUDIT MATTERS DISCLOSURE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP FINANCIAL RESTATEMENT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit report lag, key audit matters disclosure, ukuran perusahaan, dan leverage terhadap financial restatement. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang telah diaudit pada sektor consumer cyclicals, consumer non-cyclicals, basic materials, dan infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2023–2024. Sampel penelitian terdiri atas 364 perusahaan dengan total 728 observasi perusahaan-tahun yang dipilih menggunakan metode purposive sampling. Data dianalisis menggunakan analisis regresi logistik dengan bantuan aplikasi IBM SPSS Statistics versi 29. Hasil penelitian menunjukkan bahwa audit report lag, key audit matters disclosure, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap financial restatement, sedangkan leverage tidak berpengaruh signifikan terhadap financial restatement. Temuan ini memberikan bukti empiris bahwa faktor audit dan karakteristik perusahaan berperan dalam memengaruhi kemungkinan terjadinya financial restatement pada perusahaan yang terdaftar di Bursa Efek Indonesia. ***** This study aims to examine the effect of audit report lag, key audit matters disclosure, firm size, and leverage on financial restatement. This study employs a quantitative approach using secondary data obtained from the audited financial statements of companies in the consumer cyclicals, consumer non-cyclicals, basic materials, and infrastructure sectors listed on the Indonesia Stock Exchange during the 2023–2024 period. The research sample consists of 364 companies, resulting in a total of 728 firm-year observations selected using a purposive sampling method. The data were analyzed using logistic regression analysis with IBM SPSS Statistics version 29. The results indicate that audit report lag, key audit matters disclosure, and firm size have a positive and significant effect on financial restatement, while leverage has no significant effect on financial restatement. These findings provide empirical evidence that audit-related factors and firm characteristics play an important role in influencing the likelihood of financial restatement among companies listed on the Indonesia Stock Exchange.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ratna Anggraini, S.E., M.Si. Ak.; 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Nadya Annida .
Date Deposited:	11 Aug 2026 06:27
Last Modified:	11 Aug 2026 06:27
URI:	http://repository.unj.ac.id/id/eprint/69917

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