PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI

Abstract: Increase in the value of the company may use the financial performance as measured by financial ratio. GCG financial performance allegedly moderated relationship towards the company. In 2009-2012 Indonesia become the country that experienced a strengthening of IHSG fluctuating but are not in line with the results of the rating of Corporate Governance Quality in ASIA to put Indonesia on the last position. The kind of research is descriptive quantitative. A sample of these studies using the company go public listings on IDX years 2009-2012. The sample used is purposive sampling. This research data analysis using a classic assumption test and test moderating MRA. The results showed that the performance of the financial effect on the value of the company. GCG capable of moderating relations on the company financial performance rating CGPI because high does not guarantee that investors will respond favorably the incident.  Keywords:return on assets (ROA),good corporate governance, and tobin’s q