文章基本信息

标题：PENGARUH AKRUAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RISIKO LITIGASI
本地全文：下载
作者：Ari Purwanti
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2017
卷号：17
期号：2
页码：145-158
DOI：10.25105/mraai.v17i2.2527
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：This study aims to investigate the effect of accruals on the occurrence of litigation risk.The higher accruals made by managers are thought to cause high litigation risks as well.Therefore,in this study will also see the effect of managerial ownership on the occurrence of litigation risk.Using a sample of consumer goods industries that often experience litigation,testing is done on 37 companies from 2012 until 2016.The results of this study proves that by using multiple regression,developed hypothesis proved that accruals and managerial ownership have a significant positive effect on litigation risk.
关键词：Litigation;Accruals;Consumer Good