PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

This study was conducted with the aim of evaluating the effect of Good Corporate Governance on firm value, with financial performance as a mediating variable. The sample in this study amounted to 120 which were obtained from 24 food and beverage sub-sector companies listed on the Indonesian stock exchange for five years (2018-2022). Data analysis is carried out using quantitative data in the form of numbers and then processed and processed using the SPSS application. The results showed that good corporate governance has a positive and significant effect on firm value, leverage has a positive and significant effect on firm value. In addition, financial performance can also mediate the relationship between good corporate governance and firm value, as well as leverage and firm value.