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The Effect of Political Costs, Risks Litigation, Investor Protection Debt to Equity Ratio and Quality Audit Committee on the Quality of Accounting Information

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This study aims to determine the effect of political costs, litigation risk, investor protection, debt to equity ratio to the quality of accounting information with the audit committee as a moderating variable. This study was used moderating regression analyze. The data used in this research is financial annual report in manufacturing companies through Indonesian Capital Market Directory. This paper has informed that the political costs, risk of litigation does not affect the quality of accounting information. However, the protection of investors and the debt to equity has a significant influence to the quality accounting information. The results also informed that the audit committee has moderate the relationship between debt to equity, the risk of litigation and investor protection and real earning management, but the audit committee did not moderate the relationship between the political cost and the real earnings management. The study also argued for the importance of the protection of investors to minimize the risk of investors’ distrust of the quality of accounting information reported by the company through legal certainty in the tax aspects.
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Keywords: Debt to Equity Ratio and the Quality of Accounting Information; Investor Protection; Litigation Risk; Political Costs

Document Type: Research Article

Affiliations: Department of Accounting, STIE Perbanas Surabaya, 60118, East Java, Indonesia

Publication date: July 1, 2018

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  • ADVANCED SCIENCE LETTERS is an international peer-reviewed journal with a very wide-ranging coverage, consolidates research activities in all areas of (1) Physical Sciences, (2) Biological Sciences, (3) Mathematical Sciences, (4) Engineering, (5) Computer and Information Sciences, and (6) Geosciences to publish original short communications, full research papers and timely brief (mini) reviews with authors photo and biography encompassing the basic and applied research and current developments in educational aspects of these scientific areas.
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