Abstrak

This study investigates the effect of audit committee on earnings restatement that represent by the total size of members, gender woman, meeting, and expertise of audit committee. Earnings restatement is using dummy variable. This study uses sample from all sector companies exclude finance sector in Indonesian Stock Exchange (IDX) from 2010 until 2018 using Logistic Regression by STATA 13. This study found that audit committee expertise has negative significant with earnings restatement. This study also found that audit committee meeting has positive significant with earnings restatement. While, audit committee size and gender woman has found no significant with earnings restatement. On the other hand, firm size, leverage, and cash flow from operation has positive significant while big 4 has negative significant with earnings restatement.

Keywords: Earnings Restatement; Audit Committee Size; Audit Committee
Gender Woman; Audit Committee Meeting; Audit Committee Expertise