@article{Subagio_Saraswati_2022, title={THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE}, volume={7}, url={https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17448}, DOI={10.29407/jae.v7i2.17448}, abstractNote={<p>This study aims to determine the effect of financial performance as a mediating variable between ERM and firm value. Using secondary data from all companies in the consumer goods sector for the period 2018-2020 as the research population. The variables used are ERM for independent, projected financial performance with ROA, and firm value with Tobins-Q. Based on data processing with path analysis, it is known that ERM has a positive effect on firm value. .while ERM does not significantly affect financial performance. Financial performance is able to have a positive and significant influence on firm value, but fails to mediate the relationship between ERM and firm value.</p&gt;}, number={2}, journal={JAE (JURNAL AKUNTANSI DAN EKONOMI)}, author={Subagio, Indra Sukma and Saraswati, Esti}, year={2022}, month={Jul.}, pages={55-62} }