Open AccessPENGARUH AKRUAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RISIKO LITIGASI
Author(s) -
Ari Purwanti
Publication year - 2018
Publication title -
media riset akuntansi, auditing and informasi
Language(s) - English
Resource type - Journals
ISSN - 2442-9708
DOI - 10.25105/mraai.v17i2.2527
Subject(s) - accrual , litigation risk analysis , business , accounting , sample (material) , actuarial science , audit , earnings , chemistry , chromatography
This study aims to investigate the effect of accruals on the occurrence of litigation risk. The higher accruals made by managers are thought to cause high litigation risks as well. Therefore, in this study will also see the effect of managerial ownership on the occurrence of litigation risk. Using a sample of consumer goods industries that often experience litigation, testing is done on 37 companies from 2012 until 2016. The results of this study proves that by using multiple regression, developed hypothesis proved that accruals and managerial ownership have a significant positive effect on litigation risk.