The Effect of Good Corporate Governance, Management Quality, Company Size and the Covid Pandemic on Corporate Value with Financial Performance as a Mediating Variable

: This study aims to examine the effect of Good Corporate Governance, Management Quality, Company Size, and the Covid Pandemic on Firm Value with Financial Performance as a Mediation Variable. The sample used in this research is all banking companies listed on the Indonesia Stock Exchange in 2017-2021. The test used in this study is themultiple regression test with 2 models and the Sobel test to test the mediating variable. The research results conclude that Good Corporate Governance cannot affect financial performance or company value. Management quality and business size can affect financial performance and company value. The covid pandemic was unable to affect financial performance or company value. Then the financial performance can affect the value of the company. Good Corporate Governance by proxy of the board of commissioners is able to influence financial performance and is not able to influence company value. The results of the study using the Sobel test can be concluded that financial performance variables are able to mediate good corporate governance variables with institutional ownership proxies, management quality variables, and firm size on firm value.