PENGARUH RISIKO LITIGASI, KOMITE AUDIT DAN FIRM RISK TERHADAP ACCOUNTING PRUDENCE

Khairunnisa, Nabila Fathia (2024) PENGARUH RISIKO LITIGASI, KOMITE AUDIT DAN FIRM RISK TERHADAP ACCOUNTING PRUDENCE. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

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ABSTRAK
Laporan keuangan perusahaan sangat rentan akan kecurangan atau fraud
yang dapat menyebabkan ketidaksesuaian informasi didalamnya. Dengan demikian
prinsip accounting prudence diperlukan untuk mencegah terjadinya kecurangan
tersebut. Akan tetapi penerapan prinsip ini juga perlu memerhatikan beberapa aspek
yang dapat mempengaruhinya. Tujuan dari penelitian ini adalah untuk mengetahui
pengaruh risiko litigasi, komite audit, dan firm risk terhadap accounting prudence.
Populasi dari penelitian ini adalah perusahaan sektor kesehatan yang terdaftar di
Bursa Efek Indonesia (BEI) secara berturut-turut selama periode 2018 sampai
dengan 2022. Populasi penelitian ini mencakup 30 perusahaan, sedangkan
pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode
purposive sampling dengan menyeleksi sampel berdasarkan kriteria yang telah
ditentukan. Dengan menggunakan metode tersebut diperoleh sampel sebanyak 70
data dari 14 perusahaan yang terpilih. Teknik analisis yang digunakan adalah teknik
analisis linier berganda dengan menggunakan program SPSS versi 23. Hasil
penelitian ini menunjukkan bahwa risiko litigasi berpengaruh negatif signifikan
terhadap accounting prudence dan firm risk berpengaruh positif signifikan terhadap
accounting prudence. Sementara itu komite audit tidak berpengaruh signifikan
terhadap accounting prudence.
Kata kunci: Risiko Litigasi, Komite Audit, Firm Risk, Accounting Prudence
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ABSTRACT
The company's financial statements are very vulnerable to fraud or fraud
which can cause discrepancies in the information in them. Thus the principle of
accounting prudence is needed to prevent such fraud. However, the application of
this principle also needs to pay attention to several aspects that can affect it. The
purpose of this study was to determine the effect of litigation risk, audit committee,
and firm risk on accounting prudence. The population of this study were health
sector companies listed on the Indonesia Stock Exchange (IDX) consecutively
during the period 2018 to 2022. The population of this study included 30
companies, while the sampling in this study was carried out using purposive
sampling method by selecting samples based on predetermined criteria. By using
this method, a sample of 70 data from 14 selected companies was obtained. The
analysis technique used is multiple linear analysis techniques using the SPSS
version 23 program. The results of this study indicate that litigation has negative
significant effect on accounting prudence and firm risk has positive significant
effect on accounting prudence. Meanwhile the audit committee does not have
significant effect on accounting prudence.
Keywords: Litigation Risk, Audit Committee, Firm Risk, Accounting Prudence

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Litigation Risk, Audit Committee, Firm Risk, Accounting Prudence
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	04 Mar 2024 03:24
Last Modified:	04 Mar 2024 03:24
URI:	http://eprints.upnyk.ac.id/id/eprint/39011

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