PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi empiris pada perusahaan Go Public non keuangan yang memiliki skor Corporate Governance Perception Index tahun 2008-2017)

Abstract

This research is aims to examine the influence of financial performance to the Firm Value with Good Corporate Governance as the moderating variable. The sample of empirical studies are non-financing companies listed on Indonesia Stock Exchange which have Corporate Governance Perception Index (CGPI) score period 2008-2017. Independent variable used in this research is Profitability and Leverage. The dependent variable is the firm value, and the moderating variable is Good Corporate Governance (GCG). The total sample size in this study is 102 non-financing companies with the determination of the sample using purposive sampling. The type of data using is secondary data. Data analysis tool used multiple regression analysis which preceded by descriptive analysis followed by classical assumption test, hypothesis test using F test and t test. The results of this study is Profitabilty and Leverage has a positive effect on Firm Value. GCG is able to strengthen the effect of Profitability on Firm Value but GCG is not able to strengthen the effect of Leverage on Firm Value.