UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE
| Main Authors: | AKBAR, DINUL ALFIAN, AMIR, AMRI, RAHAYU, SRI, MACHPUDIN, ASEP |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Jambi University, Management Department Faculty of Economics and Business
, 2019
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| Subjects: | |
| Online Access: |
https://online-journal.unja.ac.id/jbsmr/article/view/7220 https://online-journal.unja.ac.id/jbsmr/article/view/7220/4531 |
Daftar Isi:
- This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conservatism as an intervening variable on firm values in 2010 - 2017 on the Stock Exchange Indonesia. The results were that the variable unconditional conservatism can mediate the influence between size on firm value. There is a direct influence between leverage and size on firm value.