Pengaruh Risiko Litigasi Terhadap Hubungan Kesulitan Keuangan Dan Konflik Kepentingan Dengan Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia)
Abstract: This study aims to
determine the effect of: (1) financial distress of the accounting conservatism;
(2) conflicts of interest to accounting conservatism; (3) the litigation risk
to relation financial distress with accounting conservatism; (4) the litigation
risk to relation conflict of interest
with accounting conservatism.
This research is the causative research, sample research is manufacturing
companies listed in Indonesia Stock Exchange 2011-2013 period were selected
with purposive sampling method, so that the samples obtained are 40 companies.
Hypothesis testing moderated regressions analysis. Conservatism measured with
Non Operating Accruals, financial distress as measured by Zmijesky bankruptcy
models, Conflicts of interest are measured using DIVASS ratio, and the
litigation risk is measured using the ratio DER.
The results showed that financial distress is not significant negative
effect on accounting conservatism, conflict of interest negatively affect to
accounting conservatism, litigation risk weakening the relationship of
financial distress with accounting conservatism, and the risk of litigation
strengthen the relationship conflicts of interest to accounting conservatism.
Keywords: accounting
conservatism, financial difficulties, conflicts of interest between investors
and creditors, and the risk of litigation
Penulis: Rahma Yulia Fitri
Kode Jurnal: jpakuntansidd150487
