Pengaruh Konflik Kepentingan dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi dengan Risiko Litigasi sebagai Variabel Moderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

Suryani, Frila Anggita (2018) Pengaruh Konflik Kepentingan dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi dengan Risiko Litigasi sebagai Variabel Moderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of conflict of interest and institutional ownership on accounting conservatism with litigation risk as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2012-2016 and sampling techniques using the puposive sampling method. The independent variables in this study are conflicts of interest and institutional ownership. The dependent variable in this study is accounting conservatism while the moderating variable in this study is litigation risk. Data analysis in this study uses partial least square (PLS) with Warp PLS 4.0 application. The test results show that conflicts of interest have a positive effect on accounting conservatism and institutional ownership has a negative effect on accounting conservatism. While litigation risk weakens the positive influence of conflicts of interest on accounting conservatism and litigation risk weakens the negative influence of institutional ownership on accounting conservatism.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number SUR p 395/2018
Uncontrolled Keywords: conflict of interest, institutional ownership, litigation risk, accounting conservatism
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 02:24
Last Modified: 05 Jul 2019 02:24
URI: http://repository.stieykpn.ac.id/id/eprint/216

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