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Good corporate governance moderate the effect of financial performance on firm value

This study aims to determine how the effect of financial performance on firm value with corporate governance as a moderating variable in the income smoothing companies listed on the Indonesia Stock Exchange 2015-2020. This study uses one independent variable (financial performance), one dependent variable (firm value), and one moderating variable (Good Corporate Governance). The sample used in this study were 40 income smoothing companies listed on the Indonesia Stock Exchange from 2015 to 2020 with a total of 240 pieces of data. The sampling technique used in this study was the purposive sampling technique. The results of hypothesis testing indicate that financial performance has a positive effect on firm value. Corporate governance can moderate the relationship between financial performance and firm value.