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

DINUL ALFIAN AKBAR | Zendy; AMRI AMIR | Zendy; Sri Rahayu | Zendy; ASEP MACHPUDIN | Zendy

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

Author(s) -

DINUL ALFIAN AKBAR,

AMRI AMIR,

Sri Rahayu,

ASEP MACHPUDIN

Publication year - 2019

Publication title -

journal of business studies and mangement review

Language(s) - English

Resource type - Journals

eISSN - 2597-6265

pISSN - 2597-369X

DOI - 10.22437/jb.v2i2.7220

Subject(s) - conservatism , leverage (statistics) , stock exchange , enterprise value , econometrics , mediation , economics , variables , business , monetary economics , financial economics , accounting , statistics , mathematics , political science , finance , politics , law

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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