PENGARUH FAIR VALUE DAN HISTORICAL VALUE TERHADAP VOLATILITAS LABA MELALUI KINERJA ASET SEBAGAI VARIABEL MEDIASI
DOI:
https://doi.org/10.32897/jsikap.v6i2.1172Keywords:
Fair Value, Historical Value, Kinerja Aset dan Volatilitas LabaAbstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh Fair Value dan Historical Value terhadap Volatilitas Laba dengan Kinerja Aset sebagai variabel mediating Perusahaan Agriculture yang terdaftar di Bursa Efek Indonesia dengan sampel jenuh tahun 2016 sampai 2020. Hasil analisis menunjukan bahwa Fair Value dan Historical Value tidak berpengaruh terhadap Kinerja Aset dan berpengaruh signifikan terhadap Volatilitas Laba. Dimana Kinerja Aset telah gagal memediasi pengaruh Fair Value dan Historical Value terhadap Volatilitas Laba.References
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