The purpose of this research was to determine the effect of financial
performance on firm value as moderated by social performance and good
corporate governance. The population in this research are 49 mining companies
listed on the Indonesia Stock Exchange for the period 2017-2019. The sample
selection in this research using purposive sampling technique, with predetermined
criteria obtained by 18 companies and become 54 samples. The data analysis
techniques used in this research are descriptive statistics, classical assumption
test, moderated regression analysis and hypothesis testing. The results of analysis
show that financial performance and good corporate governance have a negative
and insignificant effect on firm value, social performance has a positive and
insignificant on firm value, social performance is unable to moderate financial
performance on firm value, and good corporate governance is able to moderate
financial performance on firm value.