文章基本信息

标题：The Effects of Ligitation Risk and Investment Opportunity Set Affected by Good Corporate Governance on the Company's Earning Quality
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作者：Adelina Suryati ; Etty Murwaningsari
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2019
卷号：10
期号：22
页码：50-59
DOI：10.7176/RJFA/10-22-07
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：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..
关键词：Corporate Governance; Earning Quality; Litigation Risk; Invesment Opportunity Set