Pengaruh Risiko Litigasi dan Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisme Akuntansi
Abstract: The aim of this
research is to examine the effect of interest conflict on accounting
conservatism and the effect of litigation risk on the positive relation between
conflict of interest and accounting conservatism, and the effect of company’s
financial distress on the positive relation between conflict of interest and
accounting conservatism.The sample of this research was extracted with
purposive sampling method. The populations of this research are all of the
manufacturing company, which are listed at Indonesian Capital Market Directory
(ICMD). The 125 corporate financial statements were analyzed as a sample. The
technique for examining hypothesis is simple regression analysis to examining
the first hypothesis and Moderated Regression Analysis (MRA) to examining the
second dan the third hypothesis by using SPSS 17.00 program.The results of the
research show that: firstly, conflict of interest has a signification positive
effect on accounting conservatism. Secondly, litigation risk has a significant
positive effect on the positive relation between conflict of interest and
accounting conservatism. And the third, company’s financial distress have a
significant positive effect on the positive relation between conflict of
interest and accounting conservatism.
Keywords: Accounting
Conservatism; Conflict of Interest; Litigation Risk; Company’s Financial
Distress
Penulis: Erni Suryandari,
Rangga Eka Priyanto
Kode Jurnal: jpakuntansidd110284
