THE EFFECT OF FINANCIAL DISTRESS, BOOK TAX DIFFERENCE AND GROWTH OPPORTUNITY ON ACCOUNTING PRUDENCE WITH LITIGATION RISK AS A MODERATOR
Main Article Content
Putri Puspa Safitri
Hesty Erviani Zulaecha
This study analyzes the effect of financial distress, book-tax difference, and growth opportunity on accounting prudence, with litigation risk as a moderating variable. The study subjects were state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling technique used was purposive sampling. Based on the established research criteria, eight companies were selected. The data used were secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used was panel data regression analysis. The results show that financial distress and book-tax difference have a significant positive effect on accounting prudence, while growth opportunity has a significant negative effect. Litigation risk strengthens the relationship between financial distress and accounting prudence, but weakens the relationship with book-tax difference and growth opportunity. This study contributes to the accounting prudence literature by highlighting the moderating role of litigation risk and the practical implications for SOE management and regulators in improving the quality of financial reporting and risk management. This study uses EViews 12.0.
Agata, A. C., Suhartini, D., & Widoreitno, A. A. (2021). Peingaruh Corporatei Social Reisponsibility Dan Konflik Keipeintingan Teirhadap Konseirvatismei Akuntansi Deingan Risiko Litigasi Seibagai Peimodeirasi. EIquilibrium : Jurnal Ilmiah EIkonomi, Manajeimein Dan Akuntansi, 10(2). https://doi.org/10.35906/jei001.v10i2.776
Hutabarat, Francis M. B. A. C., & Puspita, Gita M. A. (2021). Analisis Kineirja Keiuangan Peirusahaan. Deisanta Publisheir. https://books.googlei.co.id/books?id=Vz0fEIAAAQBAJ
Sisharini, Nanik M. M., Handayani, Krisnawuri S. EI. M. M., Dr. Abdul Malik Kumar, M. S., & Burhanuddin Jauhari, S. EI. M. M. (2024). Analisis Laporan Keiuangan. Uwais Inspirasi Indoneisia. https://books.googlei.co.id/books?id=bP4XEIQAAQBAJ
Indriani, R. D. K. (2012). Manjeimein Keiuangan.“Konseip Dasar dan Peineirapannya”(EIdisi Reivisi). Bandung: CV. Mandar Maju.
Jeinsein, M., & Meickling, W. H. (1976). Theiory oí thei Firm. Manageirial Beihavior, Ageincy Costs and Owneirship Strucrurei. Journal of Financial EIconomics, 3.
Jumariah, Mukhzarudfa, & Fitrini Mansur. (2025). Deiteirminasi Konseirvatismei Akuntansi: Peiran Financial Distreiss, Leiveiragei Dan Profitabilitas. Jurnal Bina Akuntansi, 12(2), 12–23. https://doi.org/10.52859/jba.v12i2.761
Tafaib, A. S. G., & Mulia, T. W. (2024). Peingaruh Inteinsitas Modal, Ceio Reitireimeint, Dan Growth Opportunity Teirhadap Prudeincei Akuntansi. Jurnal EIkonomi Bisnis, Manajeimein Dan Akuntansi (JEIBMA), 4(2), 1184–1197. https://doi.org/10.47709/jeibma.v4i2.4219
Tang, T. Y. H., & Firth, M. (2012). EIarnings peirsisteincei and stock markeit reiactions to thei diffeireint information in book-tax diffeireinceis: EIvideincei from China. Thei Inteirnational Journal of Accounting, 47(3), 369–397.
Valeintina, F., Abbas, D. S., & Yaramah, W. (2024). Peingaruh Financial Distreiss dan Growth Opportunity teirhadap Konseirvatismei Akuntansi. GEIMILANG: Jurnal Manajeimein Dan Akuntansi, 4(1), 84–96.
Windarti, A., & Sina, I. (2017). 7_Book Tax Diffeireincei. 4(1), 1–16.
Wulandari, D. S. (2022). Tindakan Agreisivitas Pajak dipandang dari Teiori Akuntansi Positif. Owneir, 6(1), 554–569. https://doi.org/10.33395/owneir.v6i1.631
