Paramita, Ratna Wijayanti Daniar and Rizal, Noviansyah (2017) CORPORATE GOVERNANCE : WILL MODERATE THE EFFECT ACCOUNTING CONSEVATISMTOWARD EQUITY VALUATION. In: ADRI -International Multidisciplinary Conference and Call for Papers, 15-16 Pebruari 2017, Universitas Kanjuruhan Malang.
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Abstract
This study aimed to examine the effect of conservatism on equity valuation with corporate governance variable as moderating variable.The study was conducted on 365 manufacturing companies that meet the criteria of observations in 2011 to 2015. The variables used in this research is accounting consevatism as independent variables, corporate governance as moderating variable and equity valuastion as dependen variable. The board of directors and manajerial ownership in this article as a proxy of corporate governance. Studies show conservatism affect the equity valuation. The higher the companies does not affect the management to apply accounting conservatism. governance
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | equity valuation, accounting conservatis, corporate |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | ITB WIGA LUMAJANG > Program Studi Akuntansi |
| Depositing User: | Mrs. Ratna Wijayanti DP |
| Date Deposited: | 28 Nov 2018 03:57 |
| Last Modified: | 02 Jan 2023 06:39 |
| URI: | http://repository.itbwigalumajang.ac.id/id/eprint/129 |
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