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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Wati Rosmawati
Trisakti University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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The Effect of Information Asymetry Financial Distress and Cultural Characteristics on Profit Management with Litigation Risk as a Moderating Variables Wati Rosmawati; Murtanto
Formosa Journal of Multidisciplinary Research Vol. 1 No. 2 (2022): June 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.882 KB) | DOI: 10.55927/fjmr.v1i2.592

Abstract

The purpose of this study is to analyse empirically the effect of information asymmetry, financial distress, cultural characteristics on earnings management and to determine whether litigation risk can strengthen or weaken the relationship of accounting information asymmetry, financial distress, cultural characteristics on earnings management. Sample in this determined by  purposive sampling  method,   the method of taking a sample with some criteria specified. This study uses secondary data. Samples was 211, secondary data drawn from the pages of the Indonesia Stock Exchange ( www.idx.co.id ) dan www.sahamok.com the form of annual reports of companies . The data analysis method used is the analysis of Descriftive by using assistive Statistical Packages For  Social  Science (SPSS) . The results showed that accounting information asymmetry has no significant effect on earnings management, financial distress has no significant effect on earnings management, cultural characteristics have a significant positive effect on earnings management. Litigation risk strengthens the influence of Accounting Information Asymmetry on Earnings Management, Litigation Risk weakens the influence of Financial Distress on earnings management, Litigation Risk strengthens the influence of cultural characteristics on earnings management.
Co-Authors Murtanto