{"id":"https://openalex.org/W4303699366","doi":"https://doi.org/10.33795/jraam.v6i1.008","title":"Kecenderungan Dampak Restatement Laporan Keuangan","display_name":"Kecenderungan Dampak Restatement Laporan Keuangan","publication_year":2022,"publication_date":"2022-09-30","ids":{"openalex":"https://openalex.org/W4303699366","doi":"https://doi.org/10.33795/jraam.v6i1.008"},"language":"id","primary_location":{"id":"doi:10.33795/jraam.v6i1.008","doi":"https://doi.org/10.33795/jraam.v6i1.008","is_oa":true,"landing_page_url":"https://doi.org/10.33795/jraam.v6i1.008","pdf_url":null,"source":{"id":"https://openalex.org/S4210225584","display_name":"Jurnal Riset dan Aplikasi Akuntansi dan Manajemen","issn_l":"2443-1419","issn":["2443-1419","2443-3381"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405261658","host_organization_name":"Politeknik Negeri Malang","host_organization_lineage":["https://openalex.org/I4405261658"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.33795/jraam.v6i1.008","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087685392","display_name":"Imelda Sinaga","orcid":"https://orcid.org/0000-0003-3079-0114","observed_orcids":["https://orcid.org/0000-0003-3079-0114"]},"institutions":[{"id":"https://openalex.org/I4400573239","display_name":"Sekolah Tinggi Ilmu Ekonomi Gentiaras","ror":"https://ror.org/02jskfj56","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400573239"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Imelda Sinaga","raw_affiliation_strings":["Sekolah Tinggi Ilmu Ekonomi GENTIARAS Bandarlampung"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Ilmu Ekonomi GENTIARAS Bandarlampung","institution_ids":["https://openalex.org/I4400573239"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084952867","display_name":"Victoria Ari Palma Akadiati","orcid":"https://orcid.org/0000-0002-5221-5113","observed_orcids":["https://orcid.org/0000-0002-5221-5113"]},"institutions":[{"id":"https://openalex.org/I4400573239","display_name":"Sekolah Tinggi Ilmu Ekonomi Gentiaras","ror":"https://ror.org/02jskfj56","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400573239"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Victoria Ari Palma Akadiati","raw_affiliation_strings":["Sekolah Tinggi Imu Ekonomi Gentiaras"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Imu Ekonomi Gentiaras","institution_ids":["https://openalex.org/I4400573239"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046351820","display_name":"Birgita Neysa Naomi Efrem Mentari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4400573239","display_name":"Sekolah Tinggi Ilmu Ekonomi Gentiaras","ror":"https://ror.org/02jskfj56","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400573239"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Birgita Neysa Naomi Efrem Mentari","raw_affiliation_strings":["Sekolah Tinggi Imu Ekonomi Gentiaras"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sekolah Tinggi Imu Ekonomi Gentiaras","institution_ids":["https://openalex.org/I4400573239"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4400573239"],"apc_list":{"value":500000,"currency":"IDR","value_usd":32},"apc_paid":{"value":500000,"currency":"IDR","value_usd":32},"fwci":0.3113,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.53951396,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"6","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00800000037997961,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-restatements","display_name":"financial restatements","score":0.9440000057220459},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.7670000195503235},{"id":"https://openalex.org/keywords/ceo-turnover","display_name":"CEO turnover","score":0.9950000047683716},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.843999981880188},{"id":"https://openalex.org/keywords/fixed-costs","display_name":"fixed costs","score":0.335999995470047},{"id":"https://openalex.org/keywords/debt-financing","display_name":"debt financing","score":0.43299999833106995}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5317738652229309},{"id":"https://openalex.org/C138170105","wikidata":"https://www.wikidata.org/wiki/Q1337949","display_name":"Issuer","level":2,"score":0.4895518720149994},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4503747224807739},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.33367007970809937},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2681138217449188}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33795/jraam.v6i1.008","doi":"https://doi.org/10.33795/jraam.v6i1.008","is_oa":true,"landing_page_url":"https://doi.org/10.33795/jraam.v6i1.008","pdf_url":null,"source":{"id":"https://openalex.org/S4210225584","display_name":"Jurnal Riset dan Aplikasi Akuntansi dan Manajemen","issn_l":"2443-1419","issn":["2443-1419","2443-3381"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405261658","host_organization_name":"Politeknik Negeri Malang","host_organization_lineage":["https://openalex.org/I4405261658"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:7c2ec18fcfa54caa8213b87bf1a6d744","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7c2ec18fcfa54caa8213b87bf1a6d744","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol 6, Iss 1 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33795/jraam.v6i1.008","doi":"https://doi.org/10.33795/jraam.v6i1.008","is_oa":true,"landing_page_url":"https://doi.org/10.33795/jraam.v6i1.008","pdf_url":null,"source":{"id":"https://openalex.org/S4210225584","display_name":"Jurnal Riset dan Aplikasi Akuntansi dan Manajemen","issn_l":"2443-1419","issn":["2443-1419","2443-3381"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405261658","host_organization_name":"Politeknik Negeri Malang","host_organization_lineage":["https://openalex.org/I4405261658"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3205912672","https://openalex.org/W4389805859","https://openalex.org/W2795494331","https://openalex.org/W3188533204","https://openalex.org/W7202076546","https://openalex.org/W7166610030","https://openalex.org/W7036287123","https://openalex.org/W7162455023","https://openalex.org/W1497824741","https://openalex.org/W2898850000"],"abstract_inverted_index":{"The":[0,19,53],"aim":[1],"of":[2,10,13,49,81],"this":[3],"research":[4,20],"is":[5,28],"to":[6,78],"re-investigate":[7],"the":[8,11,14,47,79],"trend":[9],"impact":[12],"restatement":[15,44],"on":[16,32],"financial":[17,50],"statements.":[18],"method":[21],"employed":[22],"was":[23],"logistic":[24],"linear":[25],"regression.":[26],"There":[27],"a":[29,84],"significant":[30],"effect":[31],"KAP":[33,117],"Big":[34,118],"4,":[35,119],"CEO":[36],"turnover,":[37],"CR,":[38,122],"and":[39,45],"internal":[40,125],"control":[41],"which":[42],"cause":[43],"disrupt":[46],"quality":[48],"statement":[51],"presentation.":[52],"issuer":[54],"obtains":[55],"funding":[56],"from":[57,67],"debt":[58],"with":[59],"interest":[60],"included":[61],"in":[62],"fixed":[63,147],"costs.":[64],"Potential":[65],"profit":[66],"investors":[68],"can":[69,75],"be":[70],"developed":[71],"for":[72],"assets.":[73],"Investors":[74],"pay":[76],"attention":[77],"presentation":[80],"restatements":[82],"using":[83],"retrospective":[85],"application.":[86],"Abstrak":[87],"Tujuan":[88],"dari":[89,140,152],"penelitian":[90,105],"ini":[91],"adalah":[92,108],"untuk":[93,156],"menyelidiki":[94],"kembali":[95,99,130,163],"tren":[96],"dampak":[97],"penyajian":[98,129,134,161,162],"(Restatement)":[100],"terhadap":[101,116],"laporan":[102,135],"keuangan.":[103,136],"Metode":[104],"yang":[106,114,126,144],"digunakan":[107],"regresi":[109],"linier":[110],"logistik.":[111],"Terdapat":[112],"pengaruh":[113],"signifikan":[115],"pergantian":[120],"CEO,":[121],"dan":[123,131],"pengendalian":[124],"menyebabkan":[127],"terjadinya":[128],"mengganggu":[132],"kualitas":[133],"Emiten":[137],"memperoleh":[138],"pendanaan":[139],"utang":[141],"dengan":[142,164],"bunga":[143],"termasuk":[145],"dalam":[146],"biaya,":[148],"sehingga":[149],"potensi":[150],"keuntungan":[151],"investor":[153],"dapat":[154,159],"dikembangkan":[155],"aset.":[157],"Investor":[158],"memperhatikan":[160],"menggunakan":[165],"aplikasi":[166],"retrospektif.":[167]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-10-09T00:00:00"}
