Analisis pengaruh risiko litigasi dan growth opportunities terhadap konservatisme akuntansi

Sugianto, Shelly (2021) Analisis pengaruh risiko litigasi dan growth opportunities terhadap konservatisme akuntansi. Bachelor thesis, UNIVERSITAS PELITA HARAPAN.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi dan growth opportunities terhadap konsevatisme akuntansi. Populasi pada penelitian ini adalah perusahaan sektor materials yang terdaftar pada Bursa Efek Indonesia periode 2017 hingga 2019, penulis memperoleh data laporan keuangan perusahaan melalui situs platform S&P Global Market Intelligence. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 78 perusahaan dengan data penelitian berjumlah 165 data perusahaan yang memenuhi kriteria. Cara pengolahan data dilakukan dengan menggunakan software SPSS versi 25. Hasil penelitian yang dilakukan menunjukkan bahwa risiko litigasi berpengaruh positif dan signifikan terhadap konservatisme akuntansi, sedangkan growth opportunities berpengaruh negatif dan signifikan terhadap konservatisme akuntansi / The purpose of this study is to empirically examine the effect of litigation risk and growth opportunities on accounting conservatism. The population in this study is a materials sector companies listed in Indonesia Stock Exchange period 2017 until 2019, the author obtained the company's financial statements data through the S&P Global Market Intelligence platform. The sampling technique used is purposive sampling method. The writer used 78 companies with a total research data of 165 observations that fulfill the criteria. Data processing is done using SPSS software version 25. The results showed that litigation risk has a positive and significant effect on accounting conservatism, while growth opportunities have a negative and significant effect on accounting conservatism.

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