Pengaruh Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Konservatisme Akuntansi

Triputri, Febriyanti (2015) Pengaruh Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Konservatisme Akuntansi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of financial distress and the risk of litigation against the accounting conservatism. In this study, the sample used is a mining company listed on the Stock Exchange. The sampling technique in this research is purposive sampling in order to obtain a sample of 32 companies. The data in this study using data on current assets, current liabilities, retained earnings, earnings before interest and taxes, the book value of equity, book value of debt, long-term debt, short-term debt, total assets, net income and operating cash flows. Hypothesis testing using t test to see the effects of independent variables on the dependent variable partially. The tools used to analyze the data using SPSS 17. The first hypothesis testing results suggest that the level of financial distress did not affect the accounting conservatism. While the test results hipoesis both states risk of litigation affect the accounting conservatism.

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