PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING
ABSTRACT: Asymmetry of
information between agency and principal, make the management have opportunity to
create earnings management. Earnings management has a disadvantage to
investors. Auditors have a risk that investor can make a assertion to auditor
is called litigation risk. The purpose of this research is to examine the
influence of Litigation Risk to Earnings Management and the influence Audit
Quality as the
moderating variable in
relations between Litigation
Risk and Earnings Management. The
proxy for earnings management is discretionary accruals by Jones Model
(performance-matched discretionary accruals). Audit Quality in this research
use auditor size. This study uses secondary data from financial statement of
manufacturing companies which listed on Bursa Efek Indonesia in 2008-2010. This
research uses purposive sampling method. The method analysis of this research
used multiple regression analysis.The results of this research show that
litigation risk had no influence on earnings management. The result of the test
to moderating variable shows that audit quality had negative influence on the
relations between Litigation Risk and Earnings Management.
Penulis: Miratul Atiqah, Agus
Purwanto
Kode Jurnal: jpakuntansidd110242
