Role of Good Corporate Governance as a Moderating Variable of the Influence of Financial Performance and Company Size on Company Value

Monica Damayanti (Faculty of Economics and Business Trisakti University, Indonesia)
Aminullah Assagaf (Faculty of Economics and Business Trisakti University, Indonesia)

Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

The value of the company is the perception of investors toward the company, which is often linked to the share price. The high share price makes the value of a company is also high. The stock price is the price that occurs when stock in trade in the market. There are several factors that affect the value of the company. This research aims to obtain empirical evidence the effect of financial performance and firm size to firm value with and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2018 to 2019, obtained sample is 124 sample with 248 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial FP has a positive effect on FV, FS has not a positive effect on FV, GCG has not a positive effect on FV, GCG has not a strengthen positive effect of FP on FV. GCG has not a strengthen positive effect of FS on FV.