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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Yulita Mustikasari
Universitas Islam Batik, Surakarta
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Litigation Risk on Accounting Conservatism, Leverage & Managerial Ownership as Moderation Yulita Mustikasari; Anita Wijayanti; Kartika Hendra Titisari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.806 KB) | DOI: 10.36555/jasa.v4i1.1346

Abstract

Pressures in the competitive business world, directly or indirectly result in companies doing earnings management, conflicts of interest that result in accounting conservatism menyaebabkan tendency economically shareholdersto file a lawsuit (litigation). This study was conducted to examine the effect of the litigation risk accounting conservatism with leverage and managerial ownership as a moderating variable. The population in this study is the retail trading company listed on the Indonesia Stock Exchange from 2013 to 2017. Sampling was purposive sampling method to obtain 21 companies for 5 years. In this study, the type of data is quantitative data, to test the three hypotheses using path analysis with WarpPLS. Based on the results of the analysis indicate that the litigation risk variables affect the accounting conservatism, moderate leverage variable risk of litigation against accounting conservatism, while managerial ownership variable is not moderating variable between the risk of litigation againts accounting conservatism.
Co-Authors Anita Wijayanti Kartika Hendra Titisari