ANALISIS PENGARUH RISIKO LITIGASI DAN PERLINDUNGAN INVESTOR TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014)
Daftar Isi:
- The quality of the financial statements be an important basis for decision-making parties concerned with the company. This study aims to obtain empirical evidence about the relationship between the quality of financial reporting, litigation risk, and investor protection. The study used a sample of companies listed on the Indonesia Stock Exchange over the period 2012-2014 were obtained by purposive sampling method based on certain criteria. The total final samples used in this study were 88 companies. Technical analysis that used in this research is analysis of Multiple Linear Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, whereas investor protection does not affect the quality of financial reporting. Keywords: The quality of financial statements, litigation risk, and investor protection.