Pengaruh Risiko Litigasi Dan Tipe Strategi Terhadap Hubungan Antara Konflik Kepentingan Dan Konservatisma Akuntansi
DR. AHMAD JUANDA, AK, MM
Universitas Muhammadiyah Malang
ABSTRACT
This research studies existence and determinant of accounting conservatism, especially related to conflict of interest between investor and creditor considering manager incentive due litigation risk and firm strategy typess. The objectives of this research are: (1) to investigate the effect of conflict of interest on accounting conservatism; (2) to investigate the effect of litigation risk on the relation between conflict of interest and accounting conservatism; (3) to investigate the effect of strategy types on the relation between conflict of interest and accounting conservatism.
Result of the research shows that there are variation accounting conservatism level inter-firm. The first testing hypothesis result shows that conflict of interest influence positively on accounting conservatism. The second testing hypothesis result shows litigation risk moderate the relation between conflict of interest and accounting conservatism, but the moderation role is weaken. This result is not support predicted hypothesis. The third testing hypothesis result shows firm strategy types moderate the relation between conflict of interest and accounting conservatism. The result shows when firm strategy is prospector, the positive relation conflict of interest and accounting conservatism is weaker. When firm strategy is defender, the positive relation conflict of interest and accounting conservatism is stronger. The result support predicted hypothesis.
This research shows litigation risk and strategy types can be assumed as condition that motivate manager in responding conflict of interest between investor and creditor related to conservative financial report. By unsupported the second hypothesis, possible reason for this matter because of the weakness of law enforcement in Indonesia, that influence manager in anticipating litigation risk.
Key words: conservatism, conflict of interest, litigation risks, strategy types
A. PENDAHULUAN
Konservatisma merupakan prinsip akuntansi yang jika diterapkan akan menghasilkan angka-angka laba dan aset cenderung rendah, serta angka-angka biaya dan utang cenderung tinggi. Kecenderungan seperti itu terjadi karena konservatisma menganut prinsip memperlambat pengakuan pendapatan serta mempercepat pengakuan biaya. Akibatnya, laba yang dilaporkan cenderung terlalu rendah (understatement).
Di kalangan para peneliti, prinsip konservatisma akuntansi masih dianggap sebagai prinsip yang kontroversial. Di satu sisi, konservatisma akuntansi dianggap sebagai kendala yang akan mempengaruhi kualitas laporan keuangan. Di sisi lain, konservatisma akuntansi bermanfaat untuk menghindari perilaku oportunistik manajer berkaitan dengan kontrak-kontrak yang menggunakan laporan keuangan sebagai media kontrak (Watts, 2003).
Perkembangan yang terjadi justru menunjukkan bahwa eksistensi praktik konservatisma akuntansi semakin meningkat. Eksistensi konservatisma yang dipraktikkan masing-masing perusahaan bisa berbeda, karena adanya berbagai alternatif pilihan metoda akuntansi. Disamping itu, disebabkan pula oleh adanya perbedaan kondisi masing-masing perusahaan.
* Simposium Nasional Akuntansi 10 – Makassar