Kristy, Kristy (2023) Analisis pengaruh kesulitan keuangan terhadap risiko litigasi dengan manajemen laba sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kesulitan keuangan terhadap risiko litigasi dengan manajemen laba sebagai variabel moderasi pada sperusahaan sector manufaktur yang terdaftar di Bursa Efek Indonesia kecuali perusahaan sektor keuangan pada tahun 2018-2022. Pada penelitian ini, kesulitan keuangan diukur dengan menggunakan three-stage dynamic model of financial distress yang dikembangkan Farooq. Selanjutnya, risiko litigasi diukur dengan menggunakan proksi BOD Turnover Ratio, yang mengindikasikan seberapa sering terjadi pergantian anggota Dewan Direksi (BOD) dalam sebuah perusahaan. Manajemen laba akrual dihitung dengan mengikuti model modifikasi dari model Jones yang telah digunakan dalam penelitian sebelumnya oleh Dechow. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan dan S&P Capital IQ. Sampel yang digunakan berjumlah 734 observasi yang diperoleh dari 165 perusahaan yang telah memenuhi kriteria pengambilan sampel. Model analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa tingkat kesulitan keuangan berpengaruh positif terhadap risiko litigasi dan manajemen laba memoderasi hubungan antara tingkat financial distress dan risiko litigasi./ This research aims to examine the influence of financial distress on litigation risk with earnings management as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange, excluding financial sector companies, from 2018 to 2022. Financial distress is measured using the three-stage dynamic model of financial distress developed by Farooq. Furthermore, litigation risk is measured using the proxy of BOD Turnover Ratio, indicating the frequency of changes in Board of Directors (BOD) members within a company. Accrual-based earnings management is calculated following a modified version of the Jones model previously used in research by Dechow. This study utilizes secondary data from company financial reports and S&P Capital IQ. The sample consists of 734 observations obtained from 165 companies that meet the sampling criteria. The data analysis model employed is multiple linear regression. The results indicate that the level of financial distress positively influences litigation risk, and earnings management moderates the relationship between the level of financial distress and litigation risk.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | kesulitan keuangan, risiko litigasi, manajemen laba, manajemen laba akrual | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | KRISTY KRISTY | ||||||||
Date Deposited: | 16 Jan 2024 01:34 | ||||||||
Last Modified: | 28 Feb 2024 08:06 | ||||||||
URI: | http://repository.uph.edu/id/eprint/60184 |
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