ABSTRACT: Every business needs to collect funding, especially from investors, where these funds need to responsible by management in the financial reports. In company, can be found financial restatement because of changes in accounting policies and errors. Misstatement of financial statements can be prevented by implementation of good corporate governance, which is carried out by the board assisted by audit committee which has its own characteristics. Therefore this study aims to examine and analyze the effect of the board of commissioner characteristics and audit committee characteristics on financial restatement. This research design is quantitative with hypothesis testing. The dependent variable is financial restatement, while the independent variable is board of commissioner characteristics, which is board size, board gender, board age, board tenure, multiple directorships. Also audit committee characteristics which is size of audit committee, competence of audit committee, independence of audit committee. The research’s object is manufacturing companies listed on the Indonesia Stock Exchange and the data analysis used in this research was logistic regression. The results showed that the board of commissioner characteristics represented by board gender and board tenure had a negative effect on financial restatement, while the board of commissioner characteristics represented by board size, board age, and multiple directorships had no effect on financial restatement. In addition, the audit committee characteristics represented by the size of audit committee, the competence the audit committee, and the independence of audit committee also have no effect on financial restatement.

Keywords:  Financial restatement, board of commissioner characteristics, audit committee characteristics.

ABSTRAK: Bisnis usaha tentunya akan selalu membutuhkan pendanaan khususnya berasal dari investor, dimana pendanaan tersebut akan dipertanggungjabwabkan melalui laporan keuangan. Financial restatement dapat terjadi pada perusahaan akibat adanya perubahan kebijakan akuntansi dan kesalahan mendasar, dan untuk mencegahnya dibutuhkan pengawasan terhadap kinerja manajemen yang dijalankan oleh dewan komisaris dibantu dengan komite audit yang memiliki karakteristik tersendiri. Oleh karena itu penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik dewan komisaris dan karakteristik komite audit terhadap financial restatement. Desain penelitian ini adalah kuantitatif dengan pengujian hipotesis. Financial restatement dalam penelitian ini adalah variabel dependen sedangkan variabel independen yang digunakan adalah karakteristik dewan komisaris dan karakteristik komite audit, dimana karakteristik dewan komisaris meliputi ukuran dewan komisaris, keberadaan wanita dalam dewan komisaris, usia dewan komisaris, masa jabatan dewan komisaris, dan rangkap jabatan dewan komisaris, sedangkan karakteristik komite audit meliputi ukuran komite audit, kompetensi komite audit, dan independensi komite audit. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia serta menggunakan analisis data regresi logistic. Hasil penelitian menunjukkan karakteristik dewan komisaris yang diwakili oleh keberadaan wanita dalam dewan komisaris dan masa jabatan dewan komisaris berpengaruh negatif terhadap financial restatement, sedangkan karakteristik dewan komisaris yang diwakili oleh ukuran dewan komisaris, usia dewan komisaris, dan rangkap jabatan dewan komisaris tidak berpengaruh terhadap financial restatement. Selain itu, karakteristik komite audit yang diwakili dengan ukuran komite audit, komptensi komite audit, dan independensi komite audit tidak berpengaruh terhadap financial restatement.

Kata Kunci: penyajian kembali laporan keuangan, karakteristik dewan komisaris, karakteristik komite audit.

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