Sidharta Utama

University of Indonesia - Faculty of Economic and Business

Jl. Prof. Sumitro Djojohadikusumo

Depok, DKI 16424

Indonesia

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Scholarly Papers (1)

1.

The Effect of Conditional Conservatism on Cost of Debt and Mediation Role of CSR Disclosure: Empirical Evidences from IDX

OIDA International Journal of Sustainable Development, Vol. 09, No. 09, pp. 19-34, 2016
Number of pages: 16 Posted: 05 Dec 2016
Idrianita Anis and Sidharta Utama
Trisakti University - Accounting Department, Faculty of Economic and Business and University of Indonesia - Faculty of Economic and Business
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Abstract:

Audit committee mechanism, Borrowers’ risk, Conditional conservatism, CSR disclosure, Cost of debt, Estimation risk