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PENGARUH UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI
 
Creator Sumiari, Kadek Nita
Wirama, Dewa Gede
 
Subject Accounting Conservatism, Firm Size, Leverage
 
Description The purpose of this study is to analyze the effect of firm size on accounting conservatism and leverage as moderating variable between firm size and accounting conservatism. In this study, conservatism is measured by Earning/Accrual Method (Zhang Model), firm size is measured by ln total assets, and leverage is measured by debt to equity ratio. The Companies listed on the Indonesia Stock Exchange during the years 2009-2013 was used as population and the total sample are 215 companies. Data analysis techniques are used simple linear regression method and Moderated Regression Analysis (MRA). The results show that firm size has no effect on accounting conservatism, while leverage act as a moderating variable in the relationship between firm size and accounting conservatism.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-05-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/14975
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.04.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/14975/13810