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Peran Kinerja Keuangan Sebagai Mediasi pada Pengaruh Tata Kelola Perusahaan Terhadap Nilai Perusahaan Berbasis Lingkungan
Abstract
This study seeks to determine the effect of Good Corporate Governance on financial performance, the direct and indirect impact of Good Corporate Governance on company value, and how financial performance influences company value. The sample comprises corporations listed on the SRI KEHATI index for 2017–2021, which consists of 25 companies. The study's findings indicate a significant favorable impact of Good Corporate Governance on the value of a company, both through direct and indirect means. Implementing Good Corporate Governance significantly positively influences the financial performance of an organization. In addition, it can be observed that financial performance has a significant positive effect on the value of a company. The hypothesis posited in this study has been deemed acceptable.
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DOI: https://doi.org/10.26905/afr.v6i2.10082
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