PENGARUH RISIKO LITIGASI TERHADAP KUALITAS PELAPORAN KEUANGAN DENGAN KEAHLIAN HUKUM KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2012)
Abstract: The quality of
financial reporting becomes an important basis for decision-making parties with
an interest in the company. This study aims to obtain empirical evidence about
the relationship between the financial reporting quality, litigation risks, and
the audit committee of legal experts. Financial reporting quality measured
using discretionary accruals value that indicates whether there is any
indication of earnings management. The study used a sample of companies listed
on the Indonesia Stock Exchange over the period 2010-2012 were obtained by
purposive sampling method based on certain criteria. The total final samples
used in this study were 61 companies. Technical analysis is the analysis of
Moderated Regression Analysis. Statistical test results showed that the risk of
litigation research significant positive effect on discretionary accruals,
which is an inverse measure of the financial reporting quality. In addition, the results show no evidence
that the legal experts audit committee moderating the relationship between
litigation risk and the quality of financial reporting.
Keywords: financial reporting
quality, litigation risk, audit committee of legal experts, agency theory
Penulis: Asti Awalia, Daljono
Kode Jurnal: jpakuntansidd141144
