Role of Good Corporate Governance in Moderating Investment Decisions, Funding Decisions, and Tax Avoidance on Firm Value Case (Study on Food and Beverage Companies Listed on The Indonesia Stock Excharge in 2020-2022)

This research aims to examine and analyze the role of Good Corporate Governance in moderating investment decisions, funding decisions and tax avoidance on company value. Secondary data from 76 food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period was used in this research. Sampling used purposive sampling. Data was analyzed using SPSS tools. The test results show that Good Corporate Governance is able to moderate investment decisions, funding decisions and tax avoidance on the value of case study companies in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The results of this test also provide implications for managers and investors in making the right decisions to increase company value.