Pengaruh Risiko Litigasi Dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Dan Konservatisma Akuntansi
DR. JUANDA AHMAD, AK, MM
Universitas Muhammadiyah Malang
This research studies for existence and determinant of accounting conservatism, ESPECIALLY related to the conflict of interest considering Between investor and creditor litigation risk manager incentive due typess and firm strategy. The Objectives of this research are: (1) to Investigate the effect of the conflict of interest on accounting conservatism, (2) to Investigate the effect of litigation risk on the relations Between the conflict of interest and accounting conservatism, (3) to Investigate the effect of strategy types on the relations Between the conflict of interest and accounting conservatism.
Result of the research shows, That there are variation of accounting conservatism, inter-firm level. The first hypothesis testing result shows That conflict of interest influences positively on accounting conservatism. The second hypothesis testing result shows the relations litigation moderate risk “Between the conflict of interest and accounting conservatism, but the moderation of role is weaken. This result is not supported Predicted Hypothesis. The third hypothesis testing result shows the strategy firm types moderate the relations Between the conflict of interest and accounting conservatism. The result shows Pls Prospector is firm strategy, the positive relations of conflict of interest and accounting conservatism, is weaker. When a defender is firm strategy, the positive relations of conflict of interest and accounting conservatism is Stronger. The result supports Hypothesis Predicted.
This research shows, litigation risk and strategy types Can be assumed as condition That Motivate managers in responding Between the conflict of interest of investors and creditor related to our conservative financial report. Unsupported by the second hypothesis, possible reason for this matter Because of the Weakness of law enforcement in Indonesia, that influence managers in anticipating litigation risk.
Key words: conservatism, the conflict of interest, litigation risks, strategy types
Conservatism is an accounting principle which if implemented will result in the numbers tend to be low income and assets, as well as the numbers tend to be high costs and debt. Such a tendency occurs because the slow recognition of the principle of conservatism as well as accelerate the recognition of revenue costs. As a result, reported earnings tend to be too low (understatement).
Among the researchers, the principles of accounting conservatism is still considered a controversial principle. On the one hand, accounting conservatism is considered as constraints that will affect the quality of financial reporting. On the other hand, accounting conservatism is useful to avoid the opportunistic behavior of managers related to contracts that use financial statements as a media contracts (Watts, 2003).
Developments that occurred exactly show that the existence of the practice of accounting conservatism is increasing. Existence of conservatism practiced each company can be different, because of the various alternative choices of accounting methods. In addition, also caused by the different conditions of their respective companies.
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