Adelina, Jurnal Internasional The Effects of Ligitation Risk and Investment Opportunity Set Affected by Good Corporate Governance on the Company's Earning Quality

Suryati, Adelina (2019) Adelina, Jurnal Internasional The Effects of Ligitation Risk and Investment Opportunity Set Affected by Good Corporate Governance on the Company's Earning Quality. The Effects of Ligitation Risk and Investment Opportunity Set Affected by Good Corporate Governance on the Company's Earning Quality, 10 (22). pp. 50-59. ISSN 2222-1697

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Abstract

Ligitation Risk and Investment Opportunity Set (IOS) are management activities in a company that can affect the earnings quality. Therefore, the two activities must be regulated properly. This study will analyze litigation risk and IOS that are intervened by well-organized corporate governance with a moderation method on the earnings quality. The data used in this study is a report of company in manufacturing in 2013 to 2016 which are included in the Indonesia Stock Exchange list using purposive sampling. The variables used consisted of earnings quality (KL), litigation risk (RL), investment opportunity set (IOS) and company growth (COGH). The data was tested using multiple regression and moderation methods. The results showed that earnings quality was significantly influenced by investment opportunity set and control company growth variables, while the magnitude of earnings quality was not affected by litigation risk, litigation risk and investment opportunity set moderated by good corporate governance. The board of commissioners, corporate governance factors that moderate the risk of litigation and investment opportunity set in this study can change the value of earnings quality but are not able to have a significant influence. Keywords: Corporate Governance, Earning Quality, Litigation Risk, Invesment Opportunity Set

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
Suryati, Adelina0328107103
Depositing User: Adelina Suryati
Date Deposited: 24 Aug 2020 02:04
Last Modified: 24 Aug 2020 02:04
URI: http://repository.ubharajaya.ac.id/id/eprint/3984

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