诉讼风险对生命周期和法律专业知识对会计谨慎性影响的调节作用

Meisy Meisy, Christina Dwi Astuti
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引用次数: 1

摘要

本研究旨在以诉讼风险为调节变量,分析生命周期和生命周期对会计审慎性的影响并获得实证证据。本研究增加了诉讼风险变量作为调节变量,因为诉讼会导致公司价值显著下降,公司将承担很大的诉讼风险需求负担。本研究的人口包括2011-2021年在印尼证券交易所上市的105家金融公司。采用目的抽样法选取样本。根据预先确定的标准,共得到665个不平衡样品。采用多元线性回归分析作为分析技术。分析结果表明,生命周期对会计审慎有部分负向影响,法律专业知识对会计审慎没有显著影响,诉讼风险削弱了生命周期对会计审慎的关系,诉讼风险对法律专业知识对会计审慎的关系没有调节作用。本研究在分析中引入了目标,并发现2011-2021年期间在IDX上市的金融部门公司的诉讼风险调节了生命周期对审慎性的影响。建议进一步研究是增加其他指标来衡量会计审慎性,如收益/股票回报措施,以便它们可以作为关于代理使用一致性的比较材料。进一步的研究人员还希望增加其他可能影响会计审慎的因素,如利益冲突、公司风险、政治成本和税收。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PERAN LITIGATION RISK DALAM MEMODERASI PENGARUH LIFE CYCLE DAN LEGAL EXPERTISE TERHADAP PRUDENCE AKUNTANSI
This research aims to analyse and get an empirical evidence on the effect of life cycle and life cycle on accounting prudence with litigation risk as moderating variable. This study adds the litigation risk variable as a moderation variable, because litigation can cause a significant decrease in value in a company and the company will bear a large burden of demands from the litigation risk.The population in this study includes 105 financial companies listed on Indonesia Stock Exchange in 2011-2021. The sample was selected using purposive sampling method. Based on the predetermined criteria, a total of 665 unbalanced samples were obtained. Multiple linear regression analysis is used as the analytical technique. Analysis result shown that partially Life Cycle has negative effect on Accounting Prudence, Legal Expertise has no significant effect on Accounting Prudence, Litigation Risk weakens the relationship of Life Cycle on Accounting Prudence, Litigation Risk does not moderate the relationship of Legal Expertise on Accounting Prudence. This research brings objectives in the analysis and finds the effect of life cycle on prudence moderated by litigation risk in the company the financial sector during the 2011-2021 period which has been listed on the IDX. The recommendation for further research is to add other indicators to measure accounting prudence such as earnings/stock return measures so that they can be used as comparison material regarding the consistency of proxy use. Further researchers are also expected to add other factors that can affect accounting prudence such as conflicts of interest, company risk, political costs, and taxes.
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