Pengaruh Risiko Litigasi Dan Tingkat Kesulitan Keuangan Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

Trissa Rizkyka, Nurhayati Nurhayati, Sri Fadilah

Abstract


The research aims to identify whether there is an influence of Litigation Risk and The Level of Financial Distress on Accounting Conservatism on Telecommunication Companies listed in Indonesia Stock Exchange both partially and simultaneously. The populations in the research are telecommunication sub-sector companies listed in Indonesia Stock Exchange in 2010-2015. The research methods used in the research are descriptive and verificative methods. The populations in this research are 6 Telecommunication Companies listed in Indonesia Stock Exchange in period of 2010-2015. Whereas the sampling technique used in this research is non-probability sampling with purposive sampling method. Thus, the number of samples in this study is amounted to 5 companies. The data analysis used in this study is multiple linear regression analysis at significance level of 5%. The program used in analyzing data is SPSS 23.00. The result shows that Litigation Risk has a significant influence on Accounting Conservatism. In addition, the result of the study also shows that the significant influence of Litigation Risk and Financial Distress contributes to the influence on Accounting Conservatism of 77.4%.


Keywords


Litigation Risk, Level of Financial Distress, and Accounting Conservatism

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DOI: http://dx.doi.org/10.29313/.v0i0.8481

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