Pengaruh Risiko Litigasi Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2012)
Abstract: This study aimed to
examine: 1) The effect of litigation risk measured by indeks litigation toward
earning management 2) Effect of audit
quality toward relationship between litigation risk and earning management
This study classified the type of research that is causative. The
population in this study are listed companies went manufacture in the
Indonesian stocks exchange (BEI) in 2009 to 2012. The selection of samples by
purposive sampling method. The data used in this study are secondary data. Data
collection techniques with documentation technique. The analysis used was
moderated regression analysis.
The results showed that: 1) litigation risk measured by indeks litigation
(x1) negative significant effect on earning management (y) measured by
discretionary accrual, where the significance value 0,005< alpha 0,05 or t
count > t table is 2,822 < 1,968
and β value negative. 2) moderating
variable (audit quality) positive significant effect on the relationship
between litigation risk and earning management, where the significance value
0,031 less than alpha 0,05 and t count > t table is 2,169 < 1,968 and β
value positive. This showed that audit quality as moderation in relationship
risk litigation and earning management, so H2 accepted.
Based on the above results, it is suggested:1) For investors results is
expected to be useful as prior consideration decisions on investment company
that registered it. 2) for further reseach should use different company and
different yers, and should to add other variabels affecting to the earning
management.
Penulis: Ayu Purnama Sari
Kode Jurnal: jpakuntansidd150504
