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DINUL ALFIAN AKBAR
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Decision Sciences, Operations Research & Management Social Sciences

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UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE DINUL ALFIAN AKBAR; AMRI AMIR; SRI RAHAYU; ASEP MACHPUDIN
Journal of Business Studies and Management Review Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.945 KB) | DOI: 10.22437/jbsmr.v2i2.7220

Abstract

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.
Co-Authors Amri Amir Asep Machpudin SRI RAHAYU