| Good Corporate Governance (GCG) is one of the essential factors influencing firm value. This study aims to analyze the effect of Good Corporate Governance (GCG) on firm value with financial performance as a mediating variable in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample was selected using a purposive sampling method, resulting in 66 companies that met the sampling criteria. The data were processed using regression analysis with IBM SPSS Version 27. The results of this study reveal two conclusions. First, Good Corporate Governance (GCG) has a significant positive effect on firm value. Second, financial performance mediates the relationship between Good Corporate Governance (GCG) and firm value. |