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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Innovation in Business and Economics Bulletin of Counseling and Psychotherapy Pelita Masyarakat Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Economics, Business and Management Science Journal EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Annals of Human Resource Management Research Jurnal Akuntansi Trisakti Journal of Artificial Intelligence and Digital Business Investama : Jurnal Ekonomi dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Prosiding Seminar Nasional Unimus Jurnal Ekonomi, Akuntansi dan Perpajakan
Warsani Purnama Sari
Universitas Medan Area
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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The Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with Litigation Risk as Moderated Variables in Manufacturing Companies Listed on BEI Warsani Purnama Sari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.812

Abstract

This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.
Co-Authors Aditya Amanda Pane Ahmad Prayudi Ahmad Prayudi Alfifto Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ali Usman Siregar Asmawati Laia Az-zahri, Imam Syahroji Azhar Maksum Benny Jh Pardede Bizlanie, Tizka Desy Astrid Anindya Devi Ayu Putri Sirait Dhian Rosalina Dhian Rosalina, Dhian Dinda Fadillah Eky Ermal Muttaqin Fajar Mulia Fariski, Aditya Fauziah Rahman Fuqara, Fantashir Awwal Henny Pratiwi Henny Pratiwi, Henny Isnaniah Laili Isnaniah Laili Khatmi Safitri Isnaniah LKS Isrul Pati Sianturi Laili KS, Isnaniah Laili, Isnainiah Linda Lores May Sarah Nasution Meutia Larasati Minda Muliana Br Sebayang Minda Muliana Sebayang Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nababan, Nindy Arine Nadra Ideyani Vita Nina Siti Salmaniah Siregar Octavia Vernitasari Saragih Pandapotan Ritonga Parlindungan, Herison Putri Khairani Ramadani, Mawaddah Ramayu Vanviora Rambe, Yunita Safitri Rana Fathinah Ananda Retnawati Siregar Sahara, Israna Samosir, Hotris Sari Bulan Tambunan Sari, Wardhani Indah Saribulan Tambunan Sitanggang, Kristin Ayu Putri Sitanggang, Velya Sovi Mahalaxmi Dewi Sri Devi Sucitra Dewi Sukani, M.Aziiz Sukry, Mlahmuddin Syauqi, Teuku Muhammad Tarigan, Naufal Detra Utoyo Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Utami, Tasya Utari, Eva Tri Wardhani Indah Sari Wardhani Indah Sari Yuhendra, Alfis Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnini, Yusnini