TY - JOUR AU - I GustiPutu Suma Ardana, AU - HerkulanusBambangSuprasto, AU - Maria MediatrixRatna Sari, AU - I GustiNgurahAgungSuaryana, PY - 2021/02/25 Y2 - 2024/03/28 TI - Effect of Accounting Conservatism on Investment Efficiency with Litigation Risk as Moderating Variable JF - PalArch's Journal of Archaeology of Egypt / Egyptology JA - J Arch.Egyptol VL - 18 IS - 7 SE - DO - UR - https://archives.palarch.nl/index.php/jae/article/view/7984 SP - 1525-1537 AB - <p>This study aims to examine and analyze the effect of accounting conservatism on investment efficiency with litigation risk as a moderating variable. The research was conducted at all manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The method of determining the sample in this study uses a non-probability sampling method with a purposive sampling technique. The number of samples in this study was 490 company financial reports. The analysis technique used in this research is simple linear regression and Moderated Regression Analysis (MRA). The results show that the level of investment in manufacturing sector companies will be more efficient when the company applies accounting conservatism. The role of accounting conservatism in increasing investment efficiency will be stronger when companies apply litigation risk.</p> ER -