PENGARUH ASIMETRI INFORMASI DAN INCOME SMOOTHING TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI PRIMER DI BEI TAHUN 2019– 2023)

Kinaryosih, Nimas Caesar Ratu (2025) PENGARUH ASIMETRI INFORMASI DAN INCOME SMOOTHING TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI PRIMER DI BEI TAHUN 2019– 2023). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine the effect of information asymmetry and income smoothing on accounting conservatism moderated by litigation risk. The research uses a quantitative approach. The population in this study includes all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purposive samplingmethod was used in determining the sample in this study and the financial statement reports of 140 companies are selected. Partial Least Square (PLS) was used as the analytical technique. The results showed that information asymmetry affects accounting conservatism and income smoothing does not affect accounting conservatism. This study also uses litigation risk as a moderator which found that litigation risk can moderate the effect of information asymmetry on accounting conservatism but unable to moderate the effect of income smoothing on accounting conservatism.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Budiwitjaksono, Gideon Setyo	NIDN0722066701	gideon.ak@upnjatim.ac.id
Thesis advisor	Wilasittha, Acynthia Ayu	NIDN0017109003	acynthia.ayu.ak@upnjatim.ac.id

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

Faculty of Economic > Departement of Accounting

Depositing User:

Nimas Caesar Ratu Kinaryosih

Date Deposited:

16 Jan 2025 07:27

Last Modified:

16 Jan 2025 07:27

URI:

https://repository.upnjatim.ac.id/id/eprint/33947