PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2013

INTAN MARTHANIA RAMADHANI. The Influence of Financial Distress Company’s and Litigation Risk Accounting Conservatisma at Manufacturing Company Indonesia Exchange Period 2012-2013. Skripsi. Faculty Of Economics. State University Of Jakarta. 2015 . This study aimed to examine the effect of which is in financial distress and the risk of litigation against accounting conservatism on companies listed in Indonesia Stock Exchange in 2012-2013. The method used is quantitative method with descriptive analysis procedure and statistical analysis used classical assumption test, regression test and test hypotheses. This study uses secondary data, the data needed to determine the level of financial distress the company is the company's financial statements with springate’s model, the data needed to quantify the risk of litigation which report total assets acquired by using the formula of asset growth and data necessary to measure conservatism is financial statements of the company by calculating the market to book ratio. Sampling, in this study, using the method of random sampling (random sampling) using tables Isaac. In this study, the sample used is the 48 companies listed in Indonesia Stock Exchange in 2012-2013. The regression equation in this study is Ŷ = 0,589+ 1,032X 1 + 3,595X . From the results of the analysis, indicate that de financial distress and risk of litigation each significantly positively associated with conservatism accounting. Simultantly, the correlation between financial distress and risk of litigation with conservatism accounting is significantly related with a moderat degree of correlation. The ability of the financial distress and risk of litigation explain conservatism accounting is 26,2