Commissioner Diversity and Financial Restatement
Abstract
The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Statistical tests show that there are two variables that affect the financial restatement, namely foreign commissioners and female commissioners. However, the two variables have opposite directions. The existence of female commissioners empirically reduces financial restatements, while foreign commissioners increase the potential for financial restatements. Conversely, independent commissioners have no effect on the financial restatement.
Keywords: Commissioner; Diversity; Female
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References
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Francis, B., Hasan, I., Park, J. C., & Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285–1318. https://doi.org/10.1111/1911-3846.12098
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Hastuti, S., Setiawan, D., & Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan Dan Perbankan, 24(2), 225–240. https://doi.org/10.26905/jkdp.v24i2.4060
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Luo, S., & Song, F. (2022). Principles-based versus rules-based: Accounting standards precision and financial restatements in China. Asian Review of Accounting, 30(4), 581–615. https://doi.org/10.1108/ARA-09-2021-0177
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Mishra, R. K., & Jhunjhunwala, S. (2013). Diversity and The Effective Corporate Board. Academic Press.
Peraturan Otoritas Jasa Keuangan Nomor 57/POJK.04/2017 tentang Penerapan Tata Kelola Perusahaan Efek yang Melakukan Kegiatan Usaha sebagai Penjamin Emisi Efek dan Perantara Pedagang Efek, (2017).
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Permatasari, I., Komalasari, A., & Septiyanti, R. (2019). The effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements. International Journal for Innovation Education and Research, 7(12), 744–750. https://doi.org/10.31686/ijier.Vol7.Iss12.2057
Putri, N. K. W., Rustiarini, N. W., & Dewi, N. P. S. (2021). Board characteristic and financial restatement. Jurnal Keuangan Dan Perbankan, 25(3), 492–507. https://doi.org/10.26905/jkdp.v25i3.5883
Quarato, F., Cambrea, D. R., Lussana, G., & Varacca Capello, P. (2017). Top management team diversity and firm performance: Empirical evidence from the fashion and luxury industry. Corporate Ownership & Control, 15(1–2), 325–340. https://iris.unimore.it/bitstream/11380/1283754/1/11.1.1 - Top Management Team Diversity and Firm Performance.pdf
Rahma, A. A., & Aldi, F. (2020). Effect of foreign commissioners, ethnic commissioners, feminism commissioners towards CSR disclosure. Assets: Jurnal Akuntansi Dan Pendidikan, 9(1), 16–29. https://doi.org/10.25273/jap.v9i1.5564
Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of director characteristics, institutional ownership, and accounting conservatism. The Indonesian Journal of Accounting Research, 24(2), 289–320. https://doi.org/10.33312/ijar.535
Setiawan, D., Taib, F. M., Phua, L.-K., & Chee, H.-K. (2019). IFRS and earnings management in Indonesia: The effect of independent commissioners. International Journal of Business and Society, 20(1), 37–59. http://www.ijbs.unimas.my/index.php/volume-11-20/volume-20-no-1-2019/549-ifrs-and-earnings-management-in-indonesia-the-effect-of-independent-commissioners
Siregar, N. Y., & Rahayu, F. (2018). Pengaruh corporate governance terhadap restatement dan dampaknya terhadap harga saham. Jurnal Ilmiah ESAI, 12(2), 71–88. https://doi.org/10.25181/esai.v12i2.1095
Soebyakto, B. B., Delamat, H., Dewi, K., & Pratama, A. F. (2018). Female commissioner and director, and earnings management: Study on manufacturing companies Listed on Indonesia Stock Exchange. Academy of Accounting and Financial Studies Journal, 22(4), 1–10. https://www.abacademies.org/articles/female-commissioner-and-director-and-earnings-management-study-on-manufacturing-companies-listed-on-indonesia-stock-exchange-7421.html
Suhardjanto, D., Utami, M. E., & Syafruddin, M. (2017). Board of commissioners diversity and financial performance: A comparative study of listed mining industry in Indonesia and Pakistan. Review of Integrative Business and Economics Research, 6(1), 131–141. https://sibresearch.org/uploads/3/4/0/9/34097180/riber_6-s1_sp_b17-146_131-142.pdf
Sunday, O., & Godwin, O. (2017). Effects of board globalizing on financial performance of banks in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 1–10. https://ideas.repec.org/a/hur/ijaraf/v7y2017i4p1-10.html
Talbi, D., Omri, M. A., Guesmi, K., & Ftiti, Z. (2015). The role of board characteristics in mitigating management opportunism: The case of real earnings management. Journal of Applied Business Research (JABR), 31(2), 661–674. https://doi.org/10.19030/jabr.v31i2.9147
Trisanti, T. (2021). Do companies with female on the board have effects on the earning management? Evidence Indonesia manufacturing listed firms. European Journal of Humanities and Social Sciences, 1(1), 19–25. https://doi.org/10.24018/ejsocial.2021.1.1.7
Tulung, J. E., & Ramdani, D. (2018). Independence, size and performance of the board: An emerging market research. Corporate Ownership & Control, 15(2), 201–208. https://doi.org/10.22495/cocv15i2c1p6
Velnampy, T. (2013). Corporate governance and firm performance: A study of Sri Lankan manufacturing companies [University of Jaffna]. http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/641
Widagdo, A. K., Rahmawati, Djuminah, Arifah, S., Goestjahjanti, F. S., & Kiswanto. (2022). The impact of ownership characteristics and gender on earnings management: Indonesian companies. In Journal of Risk and Financial Management (Vol. 16, Issue 1, pp. 1–15). https://doi.org/10.3390/jrfm16010017
Zakaria, A., Mardiyati, U., & Pena, C. Dela. (2022). The impact of foreign and independent commissioners on bank performance: Empirical evidence from Indonesia. Global Advances in Business Studies, 1(1), 43–54. https://doi.org/10.55584/Gabs001.01.5
Ambarwati, Y. B. (2021). The effect of foreign institutional ownership, foreign directors and foreign commissioners on profitability. The Indonesian Accounting Review, 11(2), 115–126. https://doi.org/10.14414/tiar.v11i2.2370
Arun, T. G., Almahrog, Y. E., & Ali Aribi, Z. (2015). Female directors and earnings management: Evidence from UK companies. International Review of Financial Analysis, 39(5), 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2
Butar, S. B. (2018). The causes and consequence of restatements in Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 22(1), 70–80. https://doi.org/10.20885/jaai.vol22.iss1.art7
CNBC Indonesia. (2019). Tak Jadi Untung, Garuda Rugi hingga Rp 2,45 T di 2018. https://www.cnbcindonesia.com/market/20190726090925-17-87737/tak-jadi-untung-garuda-rugi-hingga-rp-245-t-di-2018
CNBC Indonesia. (2021). Deretan Skandal Lapkeu di Pasar Saham RI, Indofarma-Hanson! https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson/2
Erniasih, & Wijayati, F. L. (2023). Financial restatement on manufacture sector company reviewed from the aspect of corporate governance and company-specific characteristics. Accounting and Finance Studies, 3(1), 48–62. https://doi.org/10.47153/afs31.6202023
Fitriana, V. E., & Sugiri, S. (2018). Female commissioner and earnings quality: A moderating role of president director’s ability. The Indonesian Journal of Accounting Research, 21(2), 195–226. https://doi.org/10.33312/ijar.358
Francis, B., Hasan, I., Park, J. C., & Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research, 32(3), 1285–1318. https://doi.org/10.1111/1911-3846.12098
Fransisca, A., & Hery, H. (2015). Analisis pengaruh proporsi dewan komisaris independen dan chief financial officer wanita terhadap real earnings management pada perusahaan manufaktur yang terdaftar di bei tahun 2010-2011. Jurnal Akuntansi, 8(2), 229–250. https://doi.org/10.25170/jara.v8i2.21
Galbreath, J. (2018). Is board gender diversity linked to financial performance? The mediating mechanism of CSR. Business & Society, 57(5), 863–889. https://doi.org/10.1177/0007650316647967
Harvey, C., & Allard, J. (2015). Understanding and Managing Diversity: Readings, Cases and Exercises Boston. MA: Person Education.
Hastuti, S., Setiawan, D., & Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan Dan Perbankan, 24(2), 225–240. https://doi.org/10.26905/jkdp.v24i2.4060
Ilaboya, J., & Ashafoke, T. (2017). Board diversity and firm performance in Nigeria. International Journal of Management, Accounting, and Economics, 4(10), 1002–1019.
Joenoes, M. Z., & Rokhim, R. (2019). Does foreign board increase the company’s performance? the evidence from Indonesia. Journal of Economics, Business, and Accountancy Ventura, 22(2), 213–222. https://doi.org/10.14414/jebav.v22i2.1449
Jovani, F. M., Lindrawati, L., & Rahayu, M. (2022). Pengaruh karakteristik dewan komisaris dan karakteristik komite audit terhadap financial restatement. Jurnal Akuntansi Bisnis, 15(1), 12–28. https://doi.org/10.30813/jab.v15i1.3054
Junus, O., Harymawan, I., Nasih, M., & Anshori, M. (2022). Politically connected independent commissioners and independent directors on the cost of debt. In International Journal of Financial Studies (Vol. 10, Issue 2, pp. 1–21). https://doi.org/10.3390/ijfs10020041
Katadata.co.id. (2020). Laporan Keuangan Tiga Pilar Disclaimer, Sahamnya Masih Disuspensi BEI. https://katadata.co.id/marthathertina/finansial/5e9a495be9e31/laporan-keuangan-tiga-pilar-disclaimer-sahamnya-masih-disuspensi-bei
Levrau, A., & Van den Berghe, L. (2007). Corporate governance and board effectiveness: Beyond formalism. https://repository.vlerick.com/handle/20.500.12127/2267
Liargovas, P., & Skandalis, K. (2010). Factors affecting firm competitiveness: The case of Greek industry. European Institute Journal, 2(2), 184–197. https://www.lse.ac.uk/Hellenic-Observatory/Assets/Documents/HO-PhD-Symposia/The-3rd-HO-PhD-Symposium/15-June/Session-2/Panel-3-Economy-IV-Competitiveness.pdf
Lückerath-Rovers, M. (2013). Women on boards and firm performance. Journal of Management & Governance, 17(2), 491–509. https://doi.org/10.1007/s10997-011-9186-1
Luo, S., & Song, F. (2022). Principles-based versus rules-based: Accounting standards precision and financial restatements in China. Asian Review of Accounting, 30(4), 581–615. https://doi.org/10.1108/ARA-09-2021-0177
Mais, R. G., & Nuari, F. (2016). Good corporate governance, ukuran perusahaan, dan leverage terhadap integritas laporan keuangan. Jurnal Reviu Akuntansi Dan Keuangan, 6(2), 45–56. https://doi.org/10.22219/jrak.v6i2.02
Masulis, R. W., Wang, C., & Xie, F. (2012). Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance. Journal of Accounting and Economics, 53(3), 527–554. https://doi.org/10.1016/j.jacceco.2011.12.003
Mishra, R. K., & Jhunjhunwala, S. (2013). Diversity and The Effective Corporate Board. Academic Press.
Peraturan Otoritas Jasa Keuangan Nomor 57/POJK.04/2017 tentang Penerapan Tata Kelola Perusahaan Efek yang Melakukan Kegiatan Usaha sebagai Penjamin Emisi Efek dan Perantara Pedagang Efek, (2017).
Onasis, K., & Robin, R. (2016). Pengaruh tata kelola perusahaan terhadap nilai perusahaan pada perusahaan sektor keuangan yang terdaftar di BEI. Bina Ekonomi, 20(1), 1–22. https://doi.org/10.26593/be.v20i1.1893.1-22
Ozturk, O. (2021). Bibliometric review of resource dependence theory literature: an overview. Management Review Quarterly, 71(3), 525–552. https://doi.org/10.1007/s11301-020-00192-8
Permatasari, I., Komalasari, A., & Septiyanti, R. (2019). The effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements. International Journal for Innovation Education and Research, 7(12), 744–750. https://doi.org/10.31686/ijier.Vol7.Iss12.2057
Putri, N. K. W., Rustiarini, N. W., & Dewi, N. P. S. (2021). Board characteristic and financial restatement. Jurnal Keuangan Dan Perbankan, 25(3), 492–507. https://doi.org/10.26905/jkdp.v25i3.5883
Quarato, F., Cambrea, D. R., Lussana, G., & Varacca Capello, P. (2017). Top management team diversity and firm performance: Empirical evidence from the fashion and luxury industry. Corporate Ownership & Control, 15(1–2), 325–340. https://iris.unimore.it/bitstream/11380/1283754/1/11.1.1 - Top Management Team Diversity and Firm Performance.pdf
Rahma, A. A., & Aldi, F. (2020). Effect of foreign commissioners, ethnic commissioners, feminism commissioners towards CSR disclosure. Assets: Jurnal Akuntansi Dan Pendidikan, 9(1), 16–29. https://doi.org/10.25273/jap.v9i1.5564
Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of director characteristics, institutional ownership, and accounting conservatism. The Indonesian Journal of Accounting Research, 24(2), 289–320. https://doi.org/10.33312/ijar.535
Setiawan, D., Taib, F. M., Phua, L.-K., & Chee, H.-K. (2019). IFRS and earnings management in Indonesia: The effect of independent commissioners. International Journal of Business and Society, 20(1), 37–59. http://www.ijbs.unimas.my/index.php/volume-11-20/volume-20-no-1-2019/549-ifrs-and-earnings-management-in-indonesia-the-effect-of-independent-commissioners
Siregar, N. Y., & Rahayu, F. (2018). Pengaruh corporate governance terhadap restatement dan dampaknya terhadap harga saham. Jurnal Ilmiah ESAI, 12(2), 71–88. https://doi.org/10.25181/esai.v12i2.1095
Soebyakto, B. B., Delamat, H., Dewi, K., & Pratama, A. F. (2018). Female commissioner and director, and earnings management: Study on manufacturing companies Listed on Indonesia Stock Exchange. Academy of Accounting and Financial Studies Journal, 22(4), 1–10. https://www.abacademies.org/articles/female-commissioner-and-director-and-earnings-management-study-on-manufacturing-companies-listed-on-indonesia-stock-exchange-7421.html
Suhardjanto, D., Utami, M. E., & Syafruddin, M. (2017). Board of commissioners diversity and financial performance: A comparative study of listed mining industry in Indonesia and Pakistan. Review of Integrative Business and Economics Research, 6(1), 131–141. https://sibresearch.org/uploads/3/4/0/9/34097180/riber_6-s1_sp_b17-146_131-142.pdf
Sunday, O., & Godwin, O. (2017). Effects of board globalizing on financial performance of banks in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 1–10. https://ideas.repec.org/a/hur/ijaraf/v7y2017i4p1-10.html
Talbi, D., Omri, M. A., Guesmi, K., & Ftiti, Z. (2015). The role of board characteristics in mitigating management opportunism: The case of real earnings management. Journal of Applied Business Research (JABR), 31(2), 661–674. https://doi.org/10.19030/jabr.v31i2.9147
Trisanti, T. (2021). Do companies with female on the board have effects on the earning management? Evidence Indonesia manufacturing listed firms. European Journal of Humanities and Social Sciences, 1(1), 19–25. https://doi.org/10.24018/ejsocial.2021.1.1.7
Tulung, J. E., & Ramdani, D. (2018). Independence, size and performance of the board: An emerging market research. Corporate Ownership & Control, 15(2), 201–208. https://doi.org/10.22495/cocv15i2c1p6
Velnampy, T. (2013). Corporate governance and firm performance: A study of Sri Lankan manufacturing companies [University of Jaffna]. http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/641
Widagdo, A. K., Rahmawati, Djuminah, Arifah, S., Goestjahjanti, F. S., & Kiswanto. (2022). The impact of ownership characteristics and gender on earnings management: Indonesian companies. In Journal of Risk and Financial Management (Vol. 16, Issue 1, pp. 1–15). https://doi.org/10.3390/jrfm16010017
Zakaria, A., Mardiyati, U., & Pena, C. Dela. (2022). The impact of foreign and independent commissioners on bank performance: Empirical evidence from Indonesia. Global Advances in Business Studies, 1(1), 43–54. https://doi.org/10.55584/Gabs001.01.5
Published
2023-05-26
How to Cite
RUSTIARINI, Ni Wayan; KIRANI, Ni Putu Ika Candra; ASIH, Ni Wayan Eka Purnami.
Commissioner Diversity and Financial Restatement.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1174-1184, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/99697>. Date accessed: 10 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p02.
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