Indikasi Manajemen Laba Pada Perusahaan yang Mengalami Gugatan Ganti Rugi: Pngujian Litigation Hypothesis Perusahaan Indonesia
Abstract: The purpose of this
research is to empirically test the theory of litigation hypothesis is whether
the company will make earnings management policy in the financial statements
during the court dispute as research conducted by Hall and Stammerjohan (1997).
The sample of this study using purposive sampling technique and tested with
multiple linear regression as well as Indonesian companies object to all
non-banking companies in the Jakarta Stock Exchange (JSE) in 1993 to 2006,
obtained a sample of 15 companies. This research concluded that firstly, there
is no influence of claims for compensation against earnings management during
the company period of the dispute relative to the that period not as a
defendant. Secondly, there is no effect of compensation claims against earnings
management during the company dispute period relative to other companies that
do not as a defendant. This litigation hyphotesis research prove that
litigation event does not effect earnings management.
Penulis: Wahyu Manuhara Putra
Kode Jurnal: jpakuntansidd110282
