Abstract :
This research is aimed at testing the effect of ROA and Leverage predicted with
DER and Company Size using Tobin?s Q with Good Corporate Governance (GCG) as
a moderating variable. 7 companies registered in Jakarta Islamic Index (JII) in the years
of 2014-2019 were selected using purposive random sampling to be the research
sample of this empirical study. The analysis method was done using Moderated
Regression Analysis (MRA) with SPSS 22. The results show that ROA has a positive
and significant effect on Company Value, while Leverage has no significant effect on
Company Value. Company Size, on the other hand, significantly has negative effect on
Company Value. For Good Corporate Governance (GCC), it strengthens the effects of
ROA and Leverage on Company Value. However, it does not strengthen or weaken
Company Size on Company Value.