Record Details

THE EFFECT OF THE AUDIT COMMITTEE'S LEGAL EXPERTISE, LITIGATION RISK AND FINANCIAL DISTRESS ON THE QUALITY OF FINANCIAL REPORTING

JURNAL ILMU EKONOMI AL-ANWAR

View Archive Info
 
 
Field Value
 
Title THE EFFECT OF THE AUDIT COMMITTEE'S LEGAL EXPERTISE, LITIGATION RISK AND FINANCIAL DISTRESS ON THE QUALITY OF FINANCIAL REPORTING
PENGARUH KEAHLIAN HUKUM KOMITE AUDIT, RISIKO LITIGASI DAN FINANCIAL DISTRESS TERHADAP KUALITAS PELAPORAN KEUANGAN
 
Creator Junus, Junus
Indrawati, Ana
Andik Rahmanto, Lucius
 
Subject legal expertise, litigation risk, financial distress
keahlian hukum, risiko litigasi, financial distress
 
Description Financial reporting can relate to legal obligations that will result in legal obligations that will result in legal obligations that will arise. The addition of a legal audit committee will make management tenser in the face of the possibility of a looming deadline. Apart from that, the increasing severity of expected legal penalties imposed on businesses does not only make management more prone to misbehavior in the workplace, but it also has the potential to reduce misreporting. The goal of this study is to analyze the audit committee's activities about the law, the risk of litigation, and financial distress to make a positive contribution to the quality of money.
The findings of this study show that the legal and liability risk audit committee has a positive relationship, whereas financial distress has a negative impact. The variable financial distress had a significant effect on business quality improvement.
Pelaporan keuangan dapat mencakup kemungkinan tanggung jawab perusahaan dalam hal kewajiban hukum. Adanya landasan hukum bagi komite audit, membuat manajemen menjadi lebih sadar akan kemungkinan adanya kewajiban tersebut. Lebih lanjut, expected legal penalties yang lebih tinggi yang dikenakan pada perusahaan tidak selalu mengarah pada informasi yang lebih baik dari manajemen tentang laporannya, tetapi sebaliknya, dapat meningkatkan misreporting. Tujuan dalam penelitian ini menganalisis terkait dengan keberadaan komite audit dengan latar belakang hukum, risiko litigasi dan financial distress memberikan implikasi dan kontribusi yang positif terhadap kualitas pelaporan keuangan.
Hasil dari penelitian ini diperoleh wacana empiris bahwa keahlian hukum komite audit dan risiko ligitasi memiliki hubungan linier positif sedangkan financial distress berpengaruh negatif.  Kontribusi terbesar pada peningkatan kualitas pelaporan keuangan ditunjukkan oleh variabel financial distress.
 
Publisher LPPM STIE AL ANWAR MOJOKERTO
 
Date 2021-10-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artikel Peer-review
 
Format application/pdf
 
Identifier http://ejournal.stie-alanwar.ac.id/index.php/jaa/article/view/91
 
Source JURNAL ILMU EKONOMI AL-ANWAR; Vol. 11 No. 2 (2021): Oktober 2021; 61-72
JURNAL ILMU EKONOMI AL-ANWAR; Vol 11 No 2 (2021): Oktober 2021; 61-72
2620-8407
1907-8811
 
Language ind
 
Relation http://ejournal.stie-alanwar.ac.id/index.php/jaa/article/view/91/41
 
Rights Hak Cipta (c) 2022 JURNAL ILMU EKONOMI AL-ANWAR
https://creativecommons.org/licenses/by-sa/4.0