PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode 2015-2024)

GHEFIRA NUR ANNISA. “The Effect of Good Corporate Governance and Financial Distress on Firm Value with Financial Performance as an Intervening Variable (Empirical Study of Transportation and Logistics Companies Listed on the IDX for the 2021-2024 Period)”. Supervised by Reka Ramadhan, S.Si., M.Pd and Dr. Gustian Djuanda. This study aims to examine the effect of good corporate governance and financial distress on firm value with financial performance as an intervening variable in transportation and logistics companies listed on the IDX 2015-2024. The research method used in this research is a verification method with a quantitative approach. The population of this study were transportation and logistics companies listed on the IDX in 2015-2024, the sample was taken using purposive sampling method obtained a sample of 11 companies. The data collection technique is documentation with data sources derived from secondary data. The data was analyzed using path analysis with the help of Eviews 12 software. The results of the study prove that 1) Good corporate governance and Financial distress have no significant effect on Firm Value. 2) Good corporate governance has no significant effect on financial performance. While financial distress has a significant effect on financial performance 3) Financial performance is not able to mediate the relationship between good corporate governance and financial distress on firm value.
Keywords: Good corporate governance, financial distress, financial performance, firm value