PENGARUH CORPORATE GOVERNANCE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA SEKTOR CONSUMER NON-CYCLICAL PERIODE 2021-2025

Safira, Annisa Ayundra (2026) PENGARUH CORPORATE GOVERNANCE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MEDIASI PADA SEKTOR CONSUMER NON-CYCLICAL PERIODE 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of corporate governance on firm value, with financial performance as a mediating variable, among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2021–2025 period. Corporate governance is proxied by three variables: gender diversity, board size, and managerial ownership. This study employs a quantitative approach using secondary data in the form of annual reports obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sample was selected using purposive sampling. The data were analyzed using multiple linear regression, followed by the Sobel test to examine the mediating role. The results indicate that gender diversity has a positive and significant effect on firm value but does not significantly affect financial performance. Board size has a significant negative effect on firm value but is not significant for financial performance; furthermore, financial performance does not mediate the relationship between board size and firm value. Managerial ownership has no effect on either firm value or financial performance; however, financial performance fully mediates the relationship between managerial ownership and firm value. Furthermore, financial performance has a positive and significant effect on firm value but does not fully mediate the relationship between gender diversity and firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata kunci: corporate governance, gender diversity, board size, managerial ownership, financial performance, firm value Keywords: corporate governance, gender diversity, board size, managerial ownership, financial performance, firm value
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SAFIRA AYUNDRA ANNISA
Date Deposited: 02 Oct 2026 07:05
Last Modified: 02 Oct 2026 07:05
URI: http://eprint.unipma.ac.id/id/eprint/9824

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