Pengaruh Tingkat Kesulitan Keuangan Perusahaan Dan Risiko Litigasi Terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

Euis Ningsih - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research was aimed to examine empirically: (1) influence of a company’s financial difficult to accounting conservatism and (2) the influence of litigation risks to accounting conservatism. Independent variables used in this study are a company’s financial distress and litigation risks. The dependent variable used in this study is accounting conservatism that measured by Non-operating accrual model Givoly and Hayn. Samples of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2008-2010. Data collected by purposive sampling method. Number of samples in this research is 105 companies. This study used multiple regression for data analysis.

The result of the research shows that: 1) a company’s financial difficult significant negative influence to accounting conservatism, where the significance value 0.027  < 0.05 and the value of t count 2.224 > t table 1.660 (H1 accepted). 2) the litigation risks significant positive influence to accounting conservatism, where the significance value 0.000 < 0.05 and t count 30.624 > t table 1.660 (H2 accepted).

Based on the above results, it is suggested: 1) for the company management hopes to know since condition about the right now of the financial company happened, so if there was a seriously matter could be able to save first. 2) for the next research it hopes to get better the time research, in order to get result and it used company industry of finance that was difference to compare about used of the accounting conservatism which used by the company.

Keywords: Accounting Conservatism, Financial Difficult and Litigation Risks.


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