PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN ANTARA KINERJA KEUANGAN DENGAN NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI)

This research aims is to know the influence of good corporate governance towards in relations between financial performance with corporate value. Goal of this research is : (1) To test the influence of financial performance to corporate value, (2) to know good corporate governance affects the relations of financial performance with corporate value. and existence of audit committee. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year of 2007-2009. Total sample in this research are 30 companies that selected with purposive sampling method. Hypothesis is tested using moderated regression analysis to find out the interactive influence of the moderating variables. The financial performance measured using ROA,corporate value measured using Tobin's Q, and GCG are measured using managerial ownerships. The results of this research indicate that (1) Financial performance (ROA) has a significant effect on corporate value, (2) Good corporate governance are unable to moderate relation between ROA with corporate value is able to moderate relation of ROA and corporate value. Keywords: financial performance, corporate value, good corporate governanc