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Journal of Business Studies and Management Review
Article . 2019
Full-Text: https://online-journal.unja.ac.id/jbsmr/article/download/7220/9648
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Journal of Business Studies and Management Review
Article . 2019 . Peer-reviewed
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UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE

descriptionPublicationkeyboard_double_arrow_right Article 12 Jul 2019Publisher:Faculty of Education and Teacher Training, Jambi UniversityJournal:JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, volume 2, pages 69-74 (issn: 2597-369X, eissn: 2597-6265, Copyright policy )
Authors: AKBAR, DINUL ALFIAN; AMIR, AMRI; RAHAYU, SRI; MACHPUDIN, ASEP;

doi: 10.22437/jb.v2i2.7220

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

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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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold