Authors:

Kadek Nita Sumiari, Dewa Gede Wirama

Abstract:

“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.”

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PDF:

https://jurnal.harianregional.com/eeb/full-14975

Published

2016-05-25

How To Cite

SUMIARI, Kadek Nita; WIRAMA, Dewa Gede. PENGARUH UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/14975. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.05.NO.04.TAHUN 2016

Section

Articles

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