Main Article Content
This study aims to test the effect of firm size and financial performance on firm value with GCG as the intervening variable. The size of the company in this study was measured using the Ln proxy for total assets. Financial performance is measured by using a profitability ratio with a return on assets (ROA) proxy. The dependent variable in this study is firm value as measured by the price book value (PBV) proxy. And GCG is measured by using managerial ownership proxy.
The data used in this study are secondary data in the form of quantitative originating from annual financial reports that have been audited by food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique in this study used a purposive sampling technique and it was found that there were 14 companies selected as the research sample from 18 companies observed. The data analysis method used is path analysis (path analysis), t test and f test using the SPSS program.
The results of this study indicate that the firm size variable has no positive and insignificant effect on firm value, while the firm size variable has a positive and insignificant effect on good corporate governance, the financial performance variable has no positive and insignificant effect on firm value, while the financial performance variable has positive and not significant on good corporate governance.
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