Pengaruh Risiko Litigasi Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2012)

Abstract

This study aimed to examine: 1) The effect of litigation risk measured by indeks litigation toward earning management  2) Effect of audit quality toward relationship between litigation risk and earning management

This study classified the type of research that is causative. The population in this study are listed companies went manufacture in the Indonesian stocks exchange (BEI) in 2009 to 2012. The selection of samples by purposive sampling method. The data used in this study are secondary data. Data collection techniques with documentation technique. The analysis used was moderated regression analysis.

The results showed that: 1) litigation risk measured by indeks litigation (x₁) negative significant effect on earning management (y) measured by discretionary accrual, where the significance value 0,005< alpha 0,05 or t count >  t table is 2,822 < 1,968 and  β value negative. 2) moderating variable (audit quality) positive significant effect on the relationship between litigation risk and earning management, where the significance value 0,031 less than alpha 0,05 and t count > t table is 2,169 < 1,968 and β value positive. This showed that audit quality as moderation in relationship risk litigation and earning management, so H2 accepted.

Based on the above results, it is suggested:1) For investors results is expected to be useful as prior consideration decisions on investment company that registered it. 2) for further reseach should use different company and different yers, and should to add other variabels affecting to the earning management.

Key Words : Earning Management, Litigation Risk and Audit Quality