Published: 2023-10-01

Pengaruh Asimetri Informasi dan Risiko Litigasi Terhadap Konservatisme Akuntansi dengan Variabel Moderasi Financial Distress

DOI: 10.35870/jemsi.v9i5.1546

Rahmasari Laila Nur Khusna, Suwarno
  • Rahmasari Laila Nur Khusna: Universitas Muhammadiyah Gresik , Indonesia . image/svg+xml
  • Suwarno: Universitas Muhammadiyah Gresik , Indonesia . image/svg+xml
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi dan risiko litigasi terhadap konservatisme akuntansi menggunakan variabel moderasi financial distress pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 -2021. Penelitian ini merupakan penelitian kuantitatif dengan teknik purposive sampling untuk menentukan sampel sebanyak 93 perusahaan. Metode analisis penelitian menggunakan model persamaan structural equation modeling (SEM) dengan software smartPLS 3.0. Hasil penelitian ini menunjukkan bahwa asimetri informasi tidak memiliki pengaruh terhadap konservatisme akuntansi, sedangkan risiko litigasi berpengaruh negatif terhadap konservatisme akuntansi. Financial
distress tidak mampu memoderasi pengaruh asimetri informasi dan risiko litigasi terhadap konservatisme akuntansi.

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Rahmasari Laila Nur Khusna, & Suwarno. (2023). Pengaruh Asimetri Informasi dan Risiko Litigasi Terhadap Konservatisme Akuntansi dengan Variabel Moderasi Financial Distress. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 2129-2138. https://doi.org/10.35870/jemsi.v9i5.1546
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 5 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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