CD Tesis

Pengaruh Konflik Kepentingan Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Sebagai Variabel Pemoderasi

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The aim of this study is obtain empirical evidence of the influence of conflict of interest and financial distress to accounting conservatism. This study also aims to obtain empirical evidence of litigation risk moderating the ifluence of conflict of interest and financial distress to accounting conservatism.
The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2012-2016 is 49 companies. Total samples of this research are 16 property and real estate companies used purposive sampling method. Statistical data analysis method used is linear regression analysis and Moderated Regression Analysis (MRA).
The analysis results found that the conflict of interest has no effect on accounting conservatism, financial distress has effect on accounting conservatism, litigation risk is reinforce the effect of conflict of interest to accounting conservatism, and litigation risk is not able to moderate the effect of financial distress to accounting conservatism.


Keywords: Accounting conservatism, conflict of interest, financial distress, litigation risk.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0019)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 97 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0019)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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