<![CDATA[Good Corporate Governance (GCG) berperan penting dalam menjaga kinerja dan nilai perusahaan, terutama pada sektor perbankan yang memiliki risiko tinggi, regulasi ketat, dan kompleksitas operasional besar. Penelitian ini bertujuan menguji pengaruh GCG terhadap nilai perusahaan, pengaruh GCG terhadap kinerja keuangan, pengaruh kinerja keuangan terhadap nilai perusahaan, serta peran kinerja keuangan sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahunan perusahaan. Sampel ditentukan melalui metode purposive sampling. GCG diproksikan dengan kepemilikan manajerial, kinerja keuangan diukur menggunakan Return on Asset (ROA), dan nilai perusahaan diukur menggunakan Price to Book Value (PBV). Teknik analisis data meliputi uji asumsi klasik, regresi linear berganda, koefisien determinasi, uji hipotesis, dan uji Sobel. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif dan signifikan terhadap kinerja keuangan dan nilai perusahaan. Kinerja keuangan juga berpengaruh positif dan signifikan terhadap nilai perusahaan serta mampu memediasi hubungan GCG dan nilai perusahaan. Temuan ini menegaskan bahwa tata kelola yang efektif meningkatkan profitabilitas, efisiensi aset, dan nilai perusahaan perbankan. Good Corporate Governance (GCG) plays an important role in maintaining the performance and value of a company, especially in the banking sector which has high risks, strict regulations, and significant operational complexity. This study aims to examine the influence of Good Corporate Governance (GCG) on company value, the influence of GCG on financial performance, the influence of financial performance on company value, and the role of financial performance as a mediating variable in banking companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data from the company's annual financial statements. The sample was determined using the purposive sampling method. GCG is proxied by managerial ownership, financial performance is measured using Return on Asset (ROA), and company value is measured using Price to Book Value (PBV). Data analysis techniques include classical assumption tests, multiple linear regression, coefficient of determination, hypothesis testing, and the Sobel test. The research results show that GCG has a positive and significant effect on financial performance and company value. Financial performance also has a positive and significant impact on company value and is able to mediate the relationship between GCG and company value. These findings confirm that effective governance enhances profitability, asset efficiency, and the value of banking companies.]]>
