Pengaruh Risiko Litigasi Dan Kualitas Audit Terhadap Penyajian Akrual Diskresioner
| Main Author: | Cerdick Insegal Cahyantoro |
|---|---|
| Other Authors: | Abdul Hamid Cebba |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah
|
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/40724 |
Daftar Isi:
- The purpose of this study was to examine the influences of litigation risk and audit quality on discretionary accruals presentation. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2015. This research uses purposive sampling method with the research population of 288 companies and the samples of this research is 96 companies. The presentation of discretionary accruals was measured based on the Jones model of performance-matched discretionary accruals. Litigation risk measured using factor analysis of the variables associated with it. Audit quality proxied by dummy variables, where the score 1 for Big Four Accountant Public and 0 for non Big Four Accountant Public. Hypotehesis testing in this study using multiple regression model. The results showed that simultaneously the risk litigation and audit quality had significantly influenced the presentation of discretionary accruals. While partially the risk of litigation and audit quality significantly and positively influence the presentation of discretionary accruals.