Moderating effect of firm performance on firm value: Evidence from Indonesia

The practice of accounting conservatism, determination capital structure, and firm performance are important elements in influencing value, either directly or through moderation. Firm as a reflection company`s policy plays an role variable that can moderate this influence. Thus, study aims to examine the particularly moderating effect conservatism structure. To test role, managerial ownership institutional viewed control variables. A total 43 manufacturing companies from Indonesia Stock Exchange (IDX) were sampled 153 listed 2017 2019 achieve target. data collection approach was purposive sampling, analysis method multiple regression. results showed statistically significant positive between while structure had no effect. acts value. also confirm do not function variables controlling on Whereas is expected encourage managers carry out policies oriented towards increasing AcknowledgmentThis paper independent funded by any institution. We would like thank all those who have provided immaterial support for implementation study.