PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL PEMODERASI

This study aimed to examine the ef ect of disclosure of good corporate governance on firm value with financial performance as a moderized variable, in State-Owned Enterprised in Indonesia Stock Change from 2016 to 2018. While, the sampling collection technique used purposive sampling with 20 samples which is saturation sampling. Furthermore, the data analysis technique used Moderated Regression Analysis (MRA) with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of financial performance used Return On Equity (ROE), disclosure of good corporate governance used SK-16/S.MBU/2012, while the firm value used Tobin’s Q. The results indicate that disclosure of good corporate governance has negative significant ef ect on the firm value. On the other hand, financial performance has positive significant ef ect on the firm value. In addition, financial performance is able to moderate the ef ect of disclosure of good corporate governance to firm value