Journal of Business Studies and Management Review
Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019

UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE

DINUL ALFIAN AKBAR (Unknown)
AMRI AMIR (Unknown)
SRI RAHAYU (Unknown)
ASEP MACHPUDIN (Unknown)

Article Info

Publish Date
12 Jul 2019

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.

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Journal Info
Journal of Business Studies and Management Review
Website

Abbrev

jbsmr

Publisher

Universitas Jambi

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

The aim of the Journal of Business Studies and Management Review (JBSMR)  is to be a unique journal in its provision of extraordinary services like quick and professional correspondence with authors, fair and comprehensive articles’ double-blind peer review, prompt results of reviews by our ...