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ARTÍCULO
TITULO

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

DINUL ALFIAN AKBAR    
AMRI AMIR    
SRI RAHAYU    
ASEP MACHPUDIN    

Resumen

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.

PÁGINAS
pp. 69 - 74
MATERIAS
ADMINISTRACIÓN

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