Pengaruh Konservatisme Akuntansi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

This study aims to determine the effect of accounting conservatism on the value of the company and the ability to interact Company size effect of accounting conservatism on the value of the company. The sample in this research is manufacturing companies listed in Indonesia Stock Exchange for the period of 2013 to 2015 financial statements. The samples used 203 companies. The results showed that accounting conservatism positive significant effect on firm value. Company size is not as moderating variables that interact in the relationship between conservatism accounting value of the firm