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

DOI:

https://doi.org/10.22437/jbsmr.v2i2.7220

Keywords:

Unconditional Conservatism, Firm Value, Leverage, Size

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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Published

2019-07-12

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How to Cite

UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE. (2019). JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, 2(2), 69-74. https://doi.org/10.22437/jbsmr.v2i2.7220

Issue

Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019

Section

Table of Contents

License

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.