Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi

This study aims to analyze the effect of Good Corporate Governance on firm value with financial performance as a mediating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 to 2018. The sampling technique uses a purposive sampling method with a sample of 31 companies. Data analysis using tiered linear regression. The results of the analysis in the study showed that GCG did not significantly influence financial performance, GCG has a positive and significant effecton firm value, financial performance has a positive and significant effect on firm value, and GCG indirectly through financial performance does not significantly influence the value of the company. It is recommended in future studies to conduct similar studies to add variables other than GCG, PBV, and ROA variables