The Effect Of Accounting Conservatism And Financial Performance On Company Value (Case Study on Companies Conducting Mergers listed on the Sharia Stock Exchange Financial Statements 2016-2018)

Ovi Ariyantia(1*),

(1) STIT Tanbihul Ghofilin
(*) Corresponding Author


This study aims to examine the effect of accounting conservatism and financial performance on firm value. This research was conducted on companies conducting mergers that were listed on the Indonesia Sharia Stock Exchange in 2016-2018. This study uses a qualitative method with secondary data sources and multiple linear regression analysis as a testing tool. The amount of data used is quarterly so that the amount of data collected is 60 samples. The results showed that conservatism had no positive effect on firm value, while financial performance had an effect on firm value. Simultaneously, accounting conservatism and financial performance have a positive effect on the value of the merging companies.


Accounting Conservatism; Financial Performance: Form Value;

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