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All Journal Jurnal Reviu Akuntansi dan Keuangan SALAM: Jurnal Sosial dan Budaya Syar-i Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Al-Qardh Journal of Accounting Science Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Business Economics (IJBE) Journal of Business Studies and Management Review Journal of Public and Business Accounting IEB: Journal of Islamic Economics and Business
Dinnul Alfian Akbar
Universitas Islam Negeri Raden Fatah Palembang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : I-Finance Journal

 1 
CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN Dinnul Alfian Akbar
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v5i2.4908

Abstract

This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through conditional conservatism as an intervening variable on company value in 2010 - 2017 in Indonesia stock exchange. The results concluded that the conditional conservatism variable cannot mediate the effect of leverage on firm value. In addition there is a direct effect between leverage and Institutional Ownerships on company value
Co-Authors Adawiyah, Romadona Africano, Fernando Alfaridzie, M. Rifky Ramadhon Ardani Ardani Chandra Zaky Maulana Cholidi Cholidi Desiana, Lidia Hasanah, Rohmatun Irawan, Sidra Muntaha Jayanti, Sri Delasmi M Fachry Zaiman Menik Lestari Merzarani, Sri Rachmiya Saputri Rianti, Indah Ridandy Isrodinata Rika Lidyah Rinol Sumantri Romadona Adawiyah Safitri, Nurfala Sani, Kamalia Sri Delasmi Jayanti